Usa Act

Alioune receives payment of $2,000 for tax return preparation services on Oct. 15, 2021. On Oct. 20, 2021, the client tells Alioune he did the return wrong and needs to refund the $2,000. Alioune and the client negotiate a settlement so that, on Feb. 1, 2022, Alioune pays the client $500 of the $2,000 the client had paid. How much income from these services does Alioune report in 2021