Mr. Garcia, a cash-basis taxpayer, owns an apartment building. His records reflect the following information for 2010. Tenant G paid cost of floor repairs that were Mr. Garcia's responsibility - $950 Security deposits to be returned to tenants upon expiration of their leases in 2012 .........................................................................................$1,350 Advance rents received in December, 2010 for first 6 months in 2011 $3,000 What is the amount of gross rental income Mr. Garcia should include in his gross income based on the above facts.

$2,300

$3,000

$3,950

$4,350

$5,300