Stan rented an office building to Clay for \($3,000\) per month. On December 29, 2022, Stan received a deposit of \($4,000\) in addition to the first and last months’ rent. Occupancy began on January 2, 2023. On July 15, 2023, Clay closed his business and filed for bankruptcy. Stan had collected rent for February, March, and April on the first of each month. Stan had received May rent on May 10, but collected no payments afterwards. Stan withheld \($800\) from the deposit because of damage to the property and

\($1,500\) for unpaid rent. He refunded the balance of the deposit to Clay. What amount would Stan report as gross income for 2022? for 2023?