Although Hank is retired, he is an excellent handyman and often works part time on small projects for neighbors and friends. Last week his neighbor, Mike, offered to pay Hank $$1,190$ for minor repairs to his house. Hank completed the repairs in December of this year. Hank uses the cash method of accounting and is a calendar$-$year taxpayer. Compute Hank's gross income for this year from each of the following alternative transactions:

c$.$ Mike bought Hank a new set of snow tires and gave them to Hank in December. The tires typically sell for $$1,190,$ but Mike bought them on sale for $$1,071.$