R.E. Lee entered into a 10 -year lease in 2015 with Mr. Grant. In addition to the \(\$ 18,000\) a year rent he paid in 2018 , he prepaid two months of 2019 rent totaling \(\$ 3,000\). Also, in 2018, Mr. Lee remodeled the kitchen at a cost of \(\$ 4,500\). How much rental income must \(\mathrm{Mr}\). Grant include in gross income in 2018? What is the tax status to Mr. Grant of the remodeling work completed by Mr. Lee?