Taxpayer operates a proprietorship using the cash method of accounting. This year, Taxpayer received the following items. Determine the amount that must be included in gross income.

• $100 cash payment from a customer for services provided this year
• $200 promise to pay from a customer for services provided this year
• Auto repair service with a fair value of $600 from a customer in satisfaction of an amount due for services provided last year
• $170 check payment from a customer for services provided this year, but Taxpayer had not deposited the check at year end

a 900

b 870

c 700

d 1070

please give good choice thx I need for homework