Req a to d Req e a. A taxpayer completes $625 of accounting services in December 2020 for a client who pays for the accounting work in January 2021. b. A taxpayer is in the business of renting computers on a short-term basis. On December 1, 2020, she rents a computer for $230 rental fee and receives a $575 deposit. The customer returns the computer and is refunded the deposit on December 20, 2020. C. Same facts as (b) except that the computer is returned on January 5, 2021. d. On December 18, 2020, a landlord rents an apartment for $580 per month and collects the first and last months' rent up front. It is customary that tenants apply the security deposit to their last month's rent upon moving out. Show less Taxable income b. C. d