Michelle's tax client is selling his jet skis for $3,000. Michelle offers to do his business tax return in exchange for the jet skis. The tax preparation services typically cost $2,800. How much income should Michelle recognize for the tax preparation services? What is the basis in the jet skis? A) $0 income; $0 basis B) $3,000 income; $3,000 basis C) $2,800 income; $2,800 basis D) $2,800 income; $3,000 basis