Hadley H. Way, a cash-basis taxpayer writes for a publishing company. At the end of 2020 (December 30 th), Hadley received a bonus check in her internal mailbox for $17,500. She left on vacation on December 27,2020 and she could not csh it until she returned from vacation on January 5, 2021. She had already earned $87,000 in salary through November 30,2020 , all of which was direct deposited in her account in 2020. Due to a banking glitch, her check for December earnings/salary of $7,909 was not direct deposited in her bank account until January 3, 2021-the bank was supposed to deposit the check in her account on December 31, 2020. How much gross income from her publishing job should Hadley report for 2020? Show your answer in the following format, $54,321