Carly on the rental home her current tenant signed a two-year lease and moved into the home in January 2022. At that time, Corey paid Carly $15 for the first month's rent and $15 as a refundable security deposit. Corey paid the $15 rent in cash on the first of the month during the year except in November when he replaced the water heater in exchange for his rent. The water heater would have cost Carly $1300. How much rental income must Carly report for the tax year?
A) $150
B) $165
C) $180
D) $195