Question Content AreaKate is an accrual$-$basis, calendar year taxpayer. On November $1,2023,$ Kate leased out a building for $$4,500$ a month. On that day, Kate received $7$ months of rental income on the building$$a total of $$31,500($$$4,500\backslash$times $7$ months$).$ How much income must Kate include on her $2023$ tax return as a result of this transaction?

a$.$ $$54,000$

b$.$ $$9,000$

c$.$ $$31,500$

d$.$ $$4,500$