beverly owns a rental house. her current tenant, corbin, signed a two year lease and moved into the house in January 2024. At that time, corbin paid beverly $1800 as a refundable security deposit. corbin paid the $1800 rent in cash on the first of each month during the year except in November when he placed the water heater in exchange for his rent. The water heater would have cost beverly $1500 to purchase and install. how much rental income must beverly report for the tax year