Question 1 (2.22 points) No Roaches Inc, a calendar year, accrual basis corporation, provides pest extermination services to its customers. In October 2018, No Roaches contracted with Mr. Song to provide monthly service calls for 24 months. Each service call costs $60, and Mr. Song prepaid $1,440 when he signed the contract. No Roach made three service calls to Mr. Song's home in 2018. As a result of the contract, No Roaches should report: A) $180 taxable income in 2018, and $1,260 taxable income in 2019 B) $180 taxable income in 2018, $720 taxable income in 2019, and $540 taxable income in 2020. C) $1,440 taxable income in 2018 OD) None of the answers are correct