In 2019, Chaya Corporation, an accrual basis, calendar year taxpayer, provided services to clients and earned $74,500

In 2019, Chaya Corporation, an accrual basis, calendar year taxpayer, provided services to clients and earned $74,500. The clients signed notes receivable to Chaya that have a fair market value of $63,325 at year-end. In addition, Chaya sold a 36-month service contract on April 1, 2019, and received payment in full of $35,760.
Do not round any division. If required, round your final answer to the nearest dollar.
How much gross income does Chaya report from these transactions in 2019?