Landlord owns commercial rental property. During 2022, Landlord signs a lease with Tenant, under which Tenant agrees pay rent of $4,000 per month, beginning with the month of October, 2022. During 2022, Tenant pays $10,000 on October 1 (first and last month rent plus $2,000 for a refundable damage deposit); $4,000 on November 1,$4,000 on December 1 , and $4,000 on December 28 (for the month of January, 2023. How much gross rental income must Landiord report on his/her federal income tax return for 2022