Al is a medical doctor who conducts his practice as a sole proprietor, During $2023,$ he received cash of $$497,600$ for medical

services, Of the amount collected, $$50,400$ was for services provided in $2022.$ At the end of $2023,$ Al had accounts receivable of

$$88,000,$ all for services rendered in $2023.$ In addition, at the end of the year, Al received $$12,500$ as an advance payment from

a health maintenance organization $($HMO$)$ for services to be rendered in $2024,$

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

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

$8$

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