With respect to unearned income from services, which of the following is true?

a$.$ If an accrual basis taxpayer sells a $24-$month service contract on July $1,2024,$ one$-$half $(12/24)$ the income is recognized in $2025.$

b$.$ If an accrual basis taxpayer sells a $36-$month service contract on July $1,2024$ for $$3,600,$ the taxpayer's $2024$ gross