My tenant prepaid January 2020 monthly rent of $3,200 to my property management agent in December 2019. However, this amount was only deposited to my bank account in January 2020. The agent included this amount as part of the total rental income in the 2019 Form 1099. Is it correct? If not and the agent declined to issue an amended 1099 form, do I need to report this amount as 2019 rental income? Thank you.