On January 1, 2010, Priscilla signed a FIVE year lease to rent office space from Marjorie. The lease commenced immediately on January 1, 2010. During 2010, Priscilla paid Marjorie $24,000 for the first year's rent, $2,000 for the last month's rent, and $3,000 as a security deposit. Priscilla and Marjorie agree that the security deposit will NOT be returned by Marjorie at the end of the lease. How much gross income should Marjorie report for 2010 as a result of these items?