Al is a medical doctor who conducts his practice as a sole proprietor. During $2022,$ he received cash of $$550,800$ for medical services. Of the amount collected, $$57,600$ was for services provided in $2021.$ At the end of $2022,$ Al had accounts receivable of $$94,800,$ all for services rendered in $2022.$ In addition, at the end of the year, Al received $$18,000$ as an advance payment from a health maintenance organization $($HMO$)$ for services to be rendered in $2023.$

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a$.$ Compute Al's gross income for $2022$ using the cash basis of accounting.