A manufacturer with a December 31 taxation year end sells new machinery for $50,000 on January 2, 2022. The cost of the machinery is $20,000. The terms of the sale require an initial payment of $30,000 with annual payments of $10,000 over three years without interest. The buyer owes $20,000 at the end of 2022. Determine the reserves and income inclusions for 2022, 2023, and 2024