$Mr.$ Cypress owned a small three$-$unit apartment building $in$ Detroit, Michigan. The rent $on$ each apartment was $$1,000$ per month. During $2024,he$ received the following payments:

Apt. $A-$

Timely rent payments were made for $12$ months.

Apt. $B-$

The apartment was vacant $in$ January and February. $On\frac{3}{1}\frac{?}{2024},$ a new tenant entered into $a1-$year lease from$\frac{3}{1}\frac{?}{2024}$ through$\frac{2}{28}\frac{?}{2025.}$ The tenant paid first and last month$s$ rent and a security deposit $of$ $$1,500.$ The security deposit $istobe$ returned $at$ the end $of$ the lease $if$ the tenant lives $upto$ the terms $of$ the lease. The tenant timely paid the rent for the next $9$ months $(April$ through December$)on$ the first $of$ each month.

Apt. $C-$

$In$ December, after timely paying the rent for $12$ months $of$ the year, the tenant came $toMr.$ Cypress and told him that $he$ had been transferred $to$ a new job location $in$ Tennessee. $He$ asked $tobe$ released from his $2-$year lease obligation, which was scheduled $to$ expire $on$ June $30,2025.Mr.$ Cypress agreed $to$ accept $3$ months$$ rent $to$ cancel the lease. The tenant paid $Mr.$ Cypress $$3,000to$ cancel the lease $in$ December.

Assuming $Mr.$ Cypress $is$ a cash$-$basis taxpayer, what amount should $Mr.$ Cypress include $in$ his $2024$ gross income from the apartment building?$Mr.$ Cypress owned a small three$-$unit apartment building $in$ Detroit, Michigan. The rent $on$ each apartment was $$1,000$ per month. During $2024,he$ received the following payments:

Apt. $A-$

Timely rent payments were made for $12$ months.

Apt. $B-$

The apartment was vacant $in$ January and February. $On\frac{3}{1}\frac{?}{2024},$ a new tenant entered into $a1-$year lease from$\frac{3}{1}\frac{?}{2024}$ through$\frac{2}{28}\frac{?}{2025.}$ The tenant paid first and last month$s$ rent and a security deposit $of$ $$1,500.$ The security deposit $istobe$ returned $at$ the end $of$ the lease $if$ the tenant lives $upto$ the terms $of$ the lease. The tenant timely paid the rent for the next $9$ months $(April$ through December$)on$ the first $of$ each month.

Apt. $C-$

$In$ December, after timely paying the rent for $12$ months $of$ the year, the tenant came $toMr.$ Cypress and told him that $he$ had been transferred $to$ a new job location $in$ Tennessee. $He$ asked $tobe$ released from his $2-$year lease obligation, which was scheduled $to$ expire $on$ June $30,2025.Mr.$ Cypress agreed $to$ accept $3$ months$$ rent $to$ cancel the lease. The tenant paid $Mr.$ Cypress $$3,000to$ cancel the lease $in$ December.

Assuming $Mr.$ Cypress $is$ a cash$-$basis taxpayer, what amount should $Mr.$ Cypress include $in$ his $2024$ gross income from the apartment building?