6. Joyce is self-employed and uses the calendar year and the accrual method of accounting. She reports the following activities for 2021:

Received $10,000 from clients for services to be performed next year Received $30,000 for services performed in throughout the year Reports $15,000 in accounts receivable for work performed in throughout the year Received $2,000 for services performed last year

What amount must Joyce include in gross income for the year?

a. $45,000 b. $47,000 c. $55,000 d. $57,000 e. None of the above