GreenUp, a calendar year, accrual basis taxpayer, provides landscaping installation and maintenance services to its customers. In August 2019, GreenUp contracted with a university to renovate its lawns and gardens. GreenUp agreed to complete the entire renovation by May 31, 2021, and the university prepaid the entire $100,000 fee. GreenUp completed 20 percent of the work in 2019, 65 percent in 2020, and 15 percent in 2021. 

a. How much revenue should GreenUp report on its financial statements for 2019, 2020, and 2021? 

b. How much taxable income must GreenUp recognize in 2019, 2020, and 2021?