Luck and Charm Partnership provides consulting services to the public. In 2022, the firm performed services and in exchange received a truck with a fair market value of $10,000 and an adjusted basis of $7,500. The firm also received lawn care services with a fair market value of $5,000. Luck and Charm uses the cash basis method for accounting purposes. What must Luck and Charm report as income for 2022? A. $5,000 B. $12,500 C. $10,000 D. $15,000