Helen Bame, M.D., files her income tax return on a cash basis. During the cur¬

rent year she collected $12,600 from patients for medical services rendered in prior years, and billed patients $77,000 for services rendered this year. She has accounts receivable of $16,400 relating to this year’s billings at the end of the year. What amount of gross income from her practice should Bame report on her tax return?

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