Right answer is D please show the work

Long Beach, Inc., a lessor, entered into a 4-year lease with Applewood Corp., the lessee, with an annual rental of exist36,000, paid in monthly installments, but gave Applewood free rent for the first four months as an incentive to sign to lease, which was effective on July 1, 2015. In Applewood's income statement for the year ended June 30, 2016, rent expense should be a) exist24,000 b) exist21,000 c) exist39,000 d) exist33,000 e) exist36,000