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Ruby Diaz is a commissioned salesperson. She is a cash-method taxpayer. At the end of 2022 , her earnings for the year were $75,000. During

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Ruby Diaz is a commissioned salesperson. She is a cash-method taxpayer. At the end of 2022 , her earnings for the year were $75,000. During the year, she also received $10,000 in advances on future commissions and repaid $8,000. How much income should Ruby report for 2022 ? $75,000 $77,000 $87,000 $85,000

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