Cianci Accounting Services had $100,000 in gross receipts for the year. It cost the company $35,000 to lease and operate its offices for the year. The company's landlord gave the company a $100 monthly discount in return for accounting services. One client gave the company a computer with a retail price of $2,500 and a fair market value of $2,000 in exchange for accounting services. Based on these facts, what is the company's gross income for the year?