Please help me break down this question:<br/><br/><br/> Geraldo rented

an office building to Brian for $3,000 per month. On 12/29/18, Geraldo received a deposit of $4,000 in addition to the first and last months’ rent. Brian commenced occupancy of the building on 1/02/19. On 7/15/19, Brian closed his business and filed for bankruptcy. Geraldo collected rent for February, March, and April on the first day of each month. He received the May rent on 5/10/19, but collected no payments thereafter. Geraldo withheld $800 from Brian’s deposit because of damage to the property and $1,500 for unpaid rent. He refunded the balance of the deposit to Brian. What amount of the above payments should Geraldo have reported as gross rental income in 2018 and 2019?