A client received a $$2,000$ securkty deposit from a tenant, part of which was used to cover cleaning expenses after their eviction for property damage.The tax treatment of this security deposit is A$)$ only the amount retained to cover repairs is included as income; B$)$ the full $$2,000$ is included as income in the year received C$)$ It's considered a non$-$deductible personal expense; D$)$ It's added to the property's basis?