Ron is an accountant and Barry is an auto mechanic. This year, Ron agreed to prepare Barry's business tax returns. Ron would have charged $2,500 for his services. Instead of cash payment, Ron and Barry agreed that Barry would repair Ron's personal automobile in exchange for the tax preparation service. Ron does not use his automobile for business purposes. Select the statement that best describes the tax implication of this arranagement. Both Ron and Barry realize $2,500 of gross income. Both Barry and Ron are entitled to a For AGI deduction of $2,500. O Neither Ron nor Barry realizes any income or deduction. Both Ron and Barry realize $2,500 of gross income. Barry is entitled to a For AGI deduction of $2,500. Only Ron realizes $2.500 of gross income. Neither Ron nor Barry is entitled to a deduction