On January $1,2024,$ an entity owned a building held as investment property using the cost model. The carrying amount of the building was P$12,000,000$ with remaining useful life of $12$ years. On March $31,2024,$ the entity leased the building to a lessee for five years at monthly rental of P$300,000.$ The lessee paid the rental for one year of P$3,600,000$ and P$3,000,000$ security deposit to be refunded upon expiration of the lease. On March $31,2024,$ the lessee additionally paid P$6,000,000$ as a lease bonus. On March $31,2024,$ the entity paid P$600,000$ to a broker as a finder fee. During $2024,$ the entity paid property tax of P$300,000$ and P$120,000$ insurance on the building.

$-$ How much is the net rental income of the lessor for $2024?$

a$.2,000,000$

b$.1,090,000$

c$.2,090,000$

d$.$ None of the above