For this question$-$assume that as an inducement to enter an operating lease, a lessor granted a lessee twelve months of free rent under a six year operating lease. The lease was effective on $\frac{1}{1}\frac{?}{23}$ and provides for monthly rental payments to begin on $\frac{1}{1}\frac{?}{2024}.$ Th lessee made the first rental payment of $$100,000$ on $\frac{12}{31}\frac{?}{23}.$ In the $2023$ income statement, the Lessor should report lease revenue in the amount equal to: $(2).$

A$.120,000$

B$.100,000$

C$.83,333$

D$.$ None

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