During February, 2019, Jackson Jewels sells a brooch for $400,000. The cost to the business of this brooch was $215,000, resulting in a gross profit of $185,000. The $400,000 sales price is to be paid in four equal annual instalments on December 31 in each of the years 2020 through 2023. Jackson Jewels has a December 31 year end. Indicate the amount of the reserve that can be deducted, and the net business income, for each of the years 2019 through 2023.