Natascha, a cash basis taxpayer, is a accountant.

Natascha provided accounting services for her neighbor. In exchange, instead of paying Natascha in cash, Natascha's neighbor gave Natascha tickets to attend a Taylor Swift concert. The neighbor purchased the tickets several months ago for $$6,812.$ At the time Natascha received the tickets, similar tickets were selling on Ticketmaster for $$19,528.$ By the date of the concert, the tickets had increased in value to $$32,204.$

What is Natacha's gross income for tax purposes?