On 12/1/17, Behrend Corp. received $12,000 from a tenant for four months rent for the period December 2017 through March 2018. The year-end 12/31/17 financial statements should include:

$3,000 of rent revenue in the income statement and $9,000 of unearned rent revenue, as a liability in the balance sheet.

$6,000 of rent revenue in the income statement and $6,000 of unearned rent revenue, as a liability in the balance sheet

$12,000 of unearned rent revenue on the balance sheet

$12,000 of rent revenue in the income statement