Do not type dollar signs. Use commas when appropriate as in $129,000.$

Sasha is a physician who conducts her business as a sole proprietor. During $2023,$ she received cash of $$280,000$ for medical services. Of the amount collected, $$40,000$ was services provided in $2022.$ At the end of $2023,$ Sasha had accounts receivable of $$60,000,$ all for services rendered in $2023.$ In addition, at the end of the year, Sasha received $$12,000$ as an advance payment from a health insurance company for services to be provided in $2024.$ Calculate Sasha's gross income for $2023$:

a$.$ using the cash basis of accounting

b$.$ using the accrual basis of accounting

c$.$ Advise Sasha on which method of accounting she should use to pay the least amount of tax.