In 2022, Chaya Corporation, an accrual basis, calendar year taxpayer, provided services to clients and earned $48,500. The clients signed notes receivable to Chaya that have a fair market value of $41,225 at year-end. In addition, Chaya sold a 36-month service contract on April 1, 2022, and received payment in full of $23,280.

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 2022? 1. From services to clients: $fill in the blank 1 2. From service contract: $fill in the blank 2