Tax, Taxation

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Home Cable TV Company, an accrual basis taxpayer, allows its customers to pay by the month ($25 each month), by the year ($280 per year), or two years in advance ($540). In December 2015, the company collected the following amounts applicable to future services: January 2016 - December 2017 services (two-year contracts) $ 270,000 January 2016 - December 2016 services (one-year contracts) 1,120,000 January 2016 services (monthly contracts) 350,000 December 2015 services (monthly contracts) 100,000
How much of the above income must be reported as gross income in 2015, 2016, and 2017 respectively?

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