Solve it with US GAAP and plesse send it to me real quickly. donot copy the answer from chegg itself as they are wrong

2 points Jerzee Corp. owris an office building and normally charges tenants $28 per square foot per year for office space. Because the occupuncy rate is low Jerzee agreed to lease 1.500 square feet to Gosling Co, at $16 per square foot for the first year of a thee year operating lease. Rent for remaining two years will be at the $28 rate. Whut amount of rental revenue should Jerzee report for the first year of this contract