All of the following income or services were received by Beatrice in 2023. Beatrice is a cash-basis taxpayer and self-employed piano teacher. What is Beatrice's 2023 gross income? $9,150 for 183 piano lessons given in 2023. $250 payment for five piano lessons that will take place in January 2024 but were paid for in December 2023. $720 received for sheet music that Beatrice bought from a distributor and put in inventory until sold at cost. Beatrice paid the distributor $720 during 2023. A $325 makeover from a spa owner in exchange for five piano lessons. (No cash changed hands.) $9,725 $10,120 $10,195 $10,445