Tim, who used the cash method of accounting, leased part of his farm for a 1-year period beginning March 1 of the current year. The rental amount was one-third of the crop payable in cash when sold at the direction of Tim. Tim died on June 30 of the current year. Seven months later, Tim's personal representative ordered the crop to be sold and was paid $1,500. How much income should be reported on Tim's final income tax return? A. $1,500 B. $750 C. $0 D. $500