Sam rented an office building to Christian for $5,000 per month. On December 29, 2018, Sam received a deposit of $7,000 in addition to the first and last months' rent. Occupancy began on January 2, 2019. On July 15, 2019, Christian closed his business and filed for bankruptcy. Sam had collected rent for February, March, and April on the first of each month. Sam had received May rent on May 10, but collected no payments afterwards. Sam withheld $1,200 from the deposit because of damage to the property and $2,500 for unpaid rent. He refunded the balance of the deposit to Christian. Requirement What amount would Sam report as gross income for 2018? for 2019? Begin by selecting the labels to show the items that will comprise Sam's 2018 gross income, and then enter the amounts to compute the 2018 gross income amount. (If an input field is not used, leave the input field(s) empty; do not select a label or enter a zero.) Taxable item 2018 Gross income Total gross income Now select the labels to show the items that will comprise Sam's 2019 gross income, and then enter the amounts to compute the 2019 gross income amount. (If an input field is not used, leave the input field(s) empty; do not select a label or enter a zero.) Taxable item 2019 Gross income April rent Damages Deposit February rent First month's rent Last month's rent March rent May rent Unpaid rent enter any number in the input fields and then continue to the next