the first and last month's rent at the time the lease was signed. Ashley was also required to pay a $$1,500$ damage deposit. Office Palace must recognize as income for the lease:

a$.$ $$2,700$ in $2023,$ if office Palace is a cash or accrual basis taxpayer.

b$.$ $$0$ in $2023,$ if office Palace is an accrual basis taxpayer.

c$.$ $$7,800$ in $2024,$ if office Palace is a cash basis taxpayer.

d$.$ $$1,200$ in $2023.$