Al is a medical doctor who conducts his practice as a sole proprietor. During $2023,$ he received cash of $$512,800$ for medical services. Of the amount collected, $$55,200$ was for services provided in $2022.$ At the end of $2023,$ Al had accounts receivable of $$98,200,$ all for services rendered in $2023.$ In addition, at the end of the year, Al received $$12,500$ as an advance payment from a health maintenance organization $($HMO$)$ for services to be rendered in $2024.$

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a$.$ Compute Al's gross income for $2023$ using the cash basis of accounting.

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b$.$ Compute Al's gross income for $2023$ using the accrual basis of accounting.

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c$.$ Advise Al on which method of accounting he should use.

Al should use the

of accounting so that he will not have to pay income taxes on the

$.$