Joel Hamilton, D.D.S., keeps his accounting records on the cash basis. During 20X1, he collected $200,000 in fees from his patients. At December 31, 20X0, Dr. Hamilton had accounts receivable of $18,000 and no liability for deferred fee revenue. At December 31, 20X1, he had accounts receivable of $25,000 and a liability for deferred fee revenue of $8,000. 

Required:

On an accrual basis, what was Dr. Hamilton’s patient fee revenue for 20X1?