Norah, who gives music lessons, is a calendar-yoar taxpayor using the cash-basis method of accounting. On October 1 st of this year, she receives $1,400 for a one year contract beginning on that date to provide 10 lessons. She gave 6 lessons this year. How much should Norah include in income this year? A. 51,4000 B. $460 C. $1,200 D. $360