Maria earns $50,000 from consulting contracts during the year. She collects only $48,000 from her clients and expects the $2,000 will remain uncollectible.

a. If Maria's business uses accrual basis, her gross income for the year is _______ and she can deduct ______ for bad debt expense.

b. If Maria's business uses cash basis, her gross income for the year is _______ and she deduct ______ for bad debt expense.