Richard's Rentals is an accrual basis taxpayer. On October $15,2022,$ Richard's Rentals received a $$24,000$ rent check to cover the $12-$month period November $1,2022$ to October $31,2023.$ In $2022,$ Richards must report $

$24000$

Blank $1$

Blank $124000,$ Incorrect Unavailable of book income and $

$24000$

Blank $2$

Blank $224000,$ Correct Unavailable of