James works as a landscaper for local businesses on weekends, and he often provides services in exchange for property. This year James provided lawn-mowing services in exchange for $1,275 of car repair services, $3,570 of groceries, and a promissory note for $4,050. The note is payable next year with interest. Finally, James received a gift card that can only be applied for $850 of clothing at a local mall. James has only applied the gift card to purchase $100 of clothing as of the end of the year. Compute James' gross income assuming that he uses the cash basis of accounting.