On September $1,2024,$ Alana's Yoga Studio, an accrual basis, calendar$-$year taxpayer, sold a $18-$month membership $($service contract$)$ to Dennis. The membership costs $$200$ per month, and Dennis prepaid the entire membership cost up front $(18$ months x $$200$ per month$).$

As part of the membership, Dennis receives $4$ yoga classes per month for $18$ consecutive months. The membership began on September $1,2024.$

What amount of income does Alana's Yoga Studio recognize in $2025$ as a result of the membership sold to Dennis if Alana's defers prepaid income to the maximum extent possible?