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

$-$Cash received at the time of office visits: $$35,000$

$-$Collections on accounts receivable: $$130,000$

$-$Accounts Receivable, $1/1$: $$16,000$

$-$Accounts Receivable, $12/31$: $$20,000$