Leilani receives a crop share from Galictica Farms, which she rents to her neighbor, Dustin. She does not materially participate in the activities on Galictica Farms. The crop share has a value of $35,000. She received it on December 15, 2019. Leilani immediately used the crop share to feed her cattle, starting in January of 2020. Which of the following represents the best scenario of reporting the income and expenses?