Ryan reported the following information for 2020.

Ryan operates an accrual basis consulting business. Because each client requires such a significant investment of Ryans time, he requires clients to pay for 2 years at a time. In 2019, Ryan received $124,800 for services to be provided (equally over time) Oct 1, 2019 Sept 30, 2021. In 2020, he received $199,200 for services to be provided (still equally) Sept 1, 2020 Aug 31, 2022.

In 2020, Ryan received a $30,000 gift from his good friend Michael.

In 2020, Ryan paid $20,000 in alimony to his ex-wife, Kelly. They were divorced in 2015.

In 2020, Ryan received $15,000 in unemployment compensation.

Calculate Ryans gross income.