Donna manages real estate and is a cash method taxpayer. She changes to the accrual method in 2023 Donna's business income for 2023 is $35,000 computed on the accrual method. Her books show the following View the data. Requirements a. What adjustment is necessary to Donna's income? b. How should Donna report the adjustment? Requirement a. What adjustment is necessary to Donna's income? (Use parentheses or a minus sign for negative adjustment) The adjustment to Donna's income is Requirement b. How should Donna report the adjustment? Donna may elect to include the full amount in the current year may elect to report the adjustment over a period not to exceed ten years must agree to report the full amount in the current year must agree to report the adjustment over a period not to exceed four years