All of the following income or services were received by Janine in $2024.$ Janine is a cash$-$basis taxpayer and self$-$employed voice instructor. What is her $2024$ gross income?

$$9,150$ for $183$ voice lessons given in $2023.$

$$250$ payment for five voice lessons that will take place in January $2025$ but were paid for in December $2024.$

A $$325$ makeover from a spa owner in exchange for five voice lessons. $($No cash changed hands.$)$

$$9,150$

$$9,400$

$$9,475$

$$9,725$