The Almond Co$.,$ an Accrual Basis taxpayer, allows its customers to pay by the month $($$$50$ each month$),$ by the year $($$$500$ per year$),$ or two $(2)$ years in advance $($$$1,000).$ In December $2023,$ the company collected the following amounts applicable to future services: January $2024-$ December $2025$ services $($two year contracts$)$ $$600,000$; January $-$ December $2024$ services $($annual contracts$)$ $$2,600,000$; January $2024$ services $($monthly contracts$)$ $$1,400,000.$ The income from the above that must be reported as Gross Income for $2023$ is:

Group of answer choices

$$1,400,000.$

$$-0-.$

$$600,000.$

$$2,600,000.$