Alayna is a voice and singing coach. She is a calendar-year taxpayer using the accrual method of accounting. On November 2, 2018, she received $3,200 for a 2-year contract for 64 one-hour voice and singing lessons beginning on that date. The contract provided that Alayna give 8 lessons in 2018 and 48 lessons in 2019, with the remaining lessons to be given in 2020. What is the amount that Alayna should report on her 2019 return?a. $0b. $3,200c. $2,400d. $2,800