uralei lasty the Men's Club would never pay him, so he was surprised wnem ne check 61. Brown Thumb Landscaping is a calendar-year, accrual-method taxpayer. In September, Brown Thumb negotiated a $14.000 contract for services it would provide to the city in November of the current year. The contract specifies that Brown Thumb will receive $4,000 in October as a down payment for these services, and it will receive the remaining $10,000 in January of next year. a) How much income from this $14.000 contract will Brown Thumb recognize in the current year? Explain. b) How much income from this $14,000 contract will Brown Thumb recognize in the current year if it uses the cash method of accounting