Joyce, a cash basis taxpayer, sells high$-$end jewelry and works on a commission basis. When business is slow she is allowed to receive advances on her commissions. In June Joyce received an advance of $$3,500$ and in August she received an advance of $$5,000.$ In addition to these advances, her commissions earned and received during the $20$X$1$ year were $$73,000.$ She paid the advances back on January $3$ of the following year after she received her December commissions. How much income should Joyce report for $20$X$1?$

$$81,500$

$$78,000$

$$73,000$

$$76,500$