In $2023,$ Chaya Corporation, an accrual basis, calendar year taxpayer, provided services to clients and earned $$58,500.$ The clients signed notes receivable to Chaya that have a fair market value of $$49,725$ at year$-$end. In addition, Chaya sold a $36-$month service contract on April $1,2023,$ and received payment in full of $$28,080.$

Do not round any division. If required, round your final answer to the nearest dollar.

How much gross income does Chaya report from these transactions in $2023?$

$1.$ From the services to clients: $fill in the blank $1$

$2.$ From the service contract: $