Marr Corp. reported rental revenue of $2,210,000 in its cash basis federal income tax return for the year ended November 30, Year 2. Additional information is as follows:

Rents receivables - 11/30/Year 2: $1,060,000

Rents receivables - 11/30/Year 1: $800,000

Uncollectible rents written off during the fiscal year: $30,000

Under the accrual basis, Marr should report rental revenue of:

a. $1,920,000

b. $1,980,000

c. $2,440,000

d $2,500,000

answer is d.

Rent Receivable (beg)800 + Rental Revenue (Accr)X - 2210 Rental Revenue (cash) - write off 30 = Rent Receivable (end)1060

800,000 + x - 2,210,000 - 30,000 = 1,060,000

the answer is 2,500,000

I wonder, why I can't use the "cash basis-accrual basis" formula to calculate??????? under this way, I only can get c.2440000 the wrong number.