Two years ago, Jake sold business-use property to Tom in an installment sale. The contract price was $10,000, and Jake's gross profit on the sale was $2,000. Tom has kept his end of the agreement by making regular, periodic payments ever since.

After subtracting interest, Jake received payments totaling $2,700 in 2022.

What amount should be reported as taxable, installment sale income on Jake's 2022 return?

A. $540

B. $2,000

C. $2,160

D. $2,700