Phil is a calendar year taxpayer and a landlord. He also runs a lawn care business. In December 2022, a tenant pays him $7,000 rent for January 2023. In January 2023, another tenant pays him $14,000 rent for November and December 2022. In December 2022, a client pays him $9,000 for three law care sessions, one in December 2022, one in January 2023, and one in January 2024. (a) If Phil is an accrual method taxpayer, how much income does he report in 2022? (b) If Phil is a cash method taxpayer, how much income does he report in 2022?