pleSe answer all three thank you

Question 13 0.25 pts Joe's Cross Fit, an accrual-method taxpayer, provides personal training services. On September 30, 2019, Barbie pays Joe's Cross Fit $2,400 cash for 24 months of personal training services ($100/month). Barbie's training sessions beginning on October 1, 2019. For book purposes, Joe's Cross Fit will recognize $300 in income in 2019, $1,200 in 2020, and $900 in 2021. For tax purposes, how much of the $2,400 must Joe's Cross Fit include in gross income in 2019 if Joe's elects to defer prepaid income to the maximum extent possible? Question 14 0.3 pts Same facts as previous question. For tax purposes, how much of the $2,400 must Joe's Cross Fit include in gross income in 2020? Question 15 0.2 pts Same facts as previous two question. For tax purposes, how much of the $2,400 must Joe's Cross Fit include in gross income in 2021