Dr$.$ Rush is a cash$-$basis taxpayer. His office visit charges are usually paid on the date of visit or

within $1$ month. However, services rendered outside the office are billed weekly and are usually

paid within $2$ months as patients collect from insurance companies. With the information given

related to the current year below, how much gross income from his medical practice should Dr$.$

Rush recognize for the current year?

$10)$ John is selling real property, and the payment for the property was placed in escrow on November

$1$ st$,2022.$ How does the tax treatment of this payment change depending on if the transaction

closes and John receives the payment in December $2022$ or January $2023$ and why?