Syracuse Apartments, a calendar$-$year, accrual$-$basis taxpayer, requires that all new tenants pay a security deposit at the time the lease is signed. The security deposit is returned after the term of the lease provided there is no damage to the apartment.

Mr$.$ Smith signed a one$-$year lease with Syracuse Apartments on Nov. $1,2024.$ The lease runs Nov. $1,2024$ through Oct. $31,2025.$ The rent is $$1,850$ per month, and the security deposit is $$1,556.$

On Nov. $1,2024,$ Mr$.$ Smith paid Syracuse Apartments $$1,850$ for the Nov. $2024$ rent and $$1,556$ for the security deposit.

On Dec. $1,2024,$ Mr$.$ Smith paid Syracuse Apartments $$1,850$ for the Dec. $2024$ rent.

On January $1,2025,$ Mr$.$ Smith paid Syracuse Apartments $$1,850$ for the Jan. $2025$ rent.

What amount of income does Syracuse Apartments recognize in $2024$ as a result of the payments from Mr$.$ Smith?