Miguel operates a plumbing business and uses the accrual method of accounting for tax reporting.

This tax year, Miguel received payment of $$31,534$ for services provided last tax year.

Miguel provided services this year for which he billed $$209,445.$ Of the $$209,445,$ Miguel was paid $$183,402,$ and the remaining amount will not be collected until next tax year.

In addition, this year Miguel received a prepayment of $$7,133$ for services to be rendered next tax year $.$

For tax purposes, what amount of income does Miguel report in the current tax year if Miguel elects to defer prepaid income to the maximum extent possible?