FAT Ape, an accrual basis taxpayer, provides accounting services for start-ups. Generally, clients pay a retaining fee at the beginning of a 12-month period and they are entitled to no more than 50 hours of services. After the client has received 50 hours of services, FAT Ape. charges $600 per hour. FAT Ape. allocates the retainer to income based on the number of hours worked on the contract. At the end of 2021, the company reported $40,000 of unearned revenues from these contracts as a liability in its financial statements. The company also reported $15,000 in unearned rent income received in 2021 from excess office space leased to other companies. Considering only this information, how much gross income must FAT Ape report in 2022 for tax purposes?