Onyx, Inc. is a calendar year, accrual basis corporation. In October 2012, Onyx received a $18,000 cash payment from a tenant who leases space in a commercial office building that Onyx owns. The payment was rent for the 18-month period beginning with November 2012. As a result of the payment, Onyx should report:

	a.	$2,000 book income and taxable income
	b.	$2,000 book income and $18,000 taxable income
	c.	$18,000 book income and taxable income
	d.	$9,000 book income and $9,000 taxable income
	e.	None of the above