Stuart, a cash-basis taxpayer, operates a small retail store. His books show the following income items for the year: sales - paid, $84, 357; sales - unpaid, $1, 549; and sale of cardboard packaging to recycling company - paid, $1, 314. What does Stuart report as his gross income on his Schedule C? $87, 220 $85, 906 $85, 671 $84, 357