Al is a medical doctor who conducts his practice as a sole proprietor. During 2020, he received cash of $379,800 for medical services. Of the amount collected, $30,000 was for services provided in 2019. At the end of 2020, Al had accounts receivable of $88,000, all for services rendered in 2020. In addition, at the end of the year, Al received $18,000 as an advance payment from a health maintenance organization (HMO) for services to be rendered in 2021. a. Compute Al's gross income for 2020 using the cash basis of accounting. $ b. Compute Al's gross income for 2020 using the accrual basis of accounting. $ c. Advise Al on which method of accounting he should use. Al should use the of accounting so that he will not have to pay income taxes on the .