John materially participated in a business in 2020 and had gross receipts (income from the business) in the amount of $250,000.00. He also gave a refund to a client in 2020 for $1,000.00. He uses the cash method for accounting purposes. What is his gross income for tax 1040 form for John in the 2020 tax year ? and could it change if he use the accrual accounting method