Increase rent by $100 or charge $100 for internet?

[Chris Sanchez]

Hello BP. Need some direction, please. I'm getting ready to enter into a lease for a detached ADU and I'm wondering if I should increase the rent by $100 OR leave the rent as is and charge $100 per month separately for internet. The incoming tenant will agree to either option but I need to figure out what is best for me from a tax and future income perspective. Thoughts? Thank you, Chris 

[Chris Seveney]

Quote from @Chris Sanchez:

Hello BP. Need some direction, please. I'm getting ready to enter into a lease for a detached ADU and I'm wondering if I should increase the rent by $100 OR leave the rent as is and charge $100 per month separately for internet. The incoming tenant will agree to either option but I need to figure out what is best for me from a tax and future

This should not matter for tax purposes, either case its income. I would add it as rent vs. internet because if internet goes down then I would request a credit against it.