13. Which of the following is identified as a capital asset? a. Inventory b. Accounts Receivable c. Ford Motor Company Stock d. Depreciable Property 14. Allison has formed law firm practice starting in 2022. During 2022 Allison had billings of $475,000 in 2022 . Allison had cash receipts of $450,000 in 2022. In 2023 had cash collections of $500,000. Allison also had Accounts Receivable of $75,000 at the end of 2023. What is Allison's taxable income under the accrual method and cash method of accounting for 2022 \& 2023 ? a. 2022 - $475,000 for accrual and $450,000 for cash, 2023$550,000 for accrual and $500,000 for cash b. 2022 - $475,000 for accrual and $500,000 for cash, 2023 - $525,000 for cash and $575,000 for accrual c. 2022$450,000 for accrual and $475,000 for cash, 2023$425,000 for accrual and $575,000 for cash d. 2022- $450,000 for accrual and cash methods, 2023$425,000 for accrual and $500,000 for cash