(Solved): Leilei operates a sole proprietorship, using the accrual basis of tax accounting. Last year, she cl ...

Leilei operates a sole proprietorship, using the accrual basis of tax accounting. Last year, she claimed a \( \$ 32,125 \) bad debt deduction for a receivable from Jackie. But this year, Jackie sent her a check for \( \$ 22,488 \), which Leilei accepted in full satisfaction of the receivable. How much gross income does Leilei record for the item this year? \( \$ \)