A taxpayer generally must include in his or her gross income all amounts he or she receives as rent. Rental income is any payment he or she receives for the use or occupation of property. In addition to amounts the taxpayer receives as normal rent payments, there are other amounts that may be rental income and must be reported on his or her tax return. These amounts include all of the following except:

A. Security deposits
B. Utilities required to be paid by the tenant under the terms of the lease
C. Advance rent
D. Payment for canceling a lease