GH&F Is a Calendar Year, Accrual Basis Taxpayer

GH&F is a calendar year, accrual basis taxpayer. In October 2018, GH&F received a $18,000 cash payment from a tenant who leases space in a commercial office building that GH&F owns. The payment was rent for the 18-month period beginning on November 1, 2018. As a result of the payment, GH&F should report: 

A)  $2,000 book income and taxable income
B)  $2,000 book income and $18,000 taxable income
C)  $18,000 book income and taxable income
D)  None of the above