Beth is a piano instructor. She is a calendar$-$year taxpayer using the accrual method of accounting and has elected to defer advance payments for services. On November $2$ of Year $1,$ she received $$6,000$ for a contract for $1001-$hour lessons beginning on that date. The contract provided Beth give $10$ lessons in Year $1$ and $60$ lessons in Year $2,$ with the remaining lessons to be given in Year $3.$ Beth should repor on her Year $1$ return ans on her Year $2$ return.