Speak Corporation, a calendar year cash basis taxpayer, sells packages of foreign language lessons to individuals planning to work overseas. In December 2021, it sold and received payment for $600,000 of 24-month lesson packages to be provided evenly through 2022 and 2023. Speak Corporation will recognize the $600,000 of income O all in 2021 O half in 2022 and half in 2023 all in 2022 O all in 2020 Speak Corporation, a calendar year cash basis taxpayer, sells packages of foreign language lessons to individuals planning to work overseas. In December 2021, it sold and received payment for $600,000 of 24-month lesson packages to be provided evenly through 2022 and 2023. Speak Corporation will recognize the $600,000 of income O all in 2021 O half in 2022 and half in 2023 all in 2022 O all in 2020