. Step's Music Lessons Inc. is a calendar-year taxpayer using the accrual method of accounting. On September 1 of this year, the corporation received $1,800 for a one-year contract beginning on that date to provide 8 lessons. The company provided 5 lessons this year under the contract. How much should the corporation include in income this year with respect to this contract?

A) $900 B) $1,125 C) $1,275 D) $1,800