uriel owns a rental house. Her current tenant, Corina, signed a two$-$year lease and moved into the house in January $2022.$ At that time, Corina paid Muriel $$1,500$ for the first month's rent, $$1,500$ for the last month's rent, and $$1,500$ as a refundable security deposit. Corina paid the $$1,500$ rent in cash on the first of each month during the year, except in November when she replaced the water heater in exchange for her rent. The fair market value $($FMV$)$ of the water heater was $$1,300.$

How much rental income must Muriel report for the tax year?

$$17,800$

$$18,000$

$$19,300$

$$19,500$