During February, 2019, Jacobs Jewels sells a brooch for $428,000. The cost to the business of this brooch was $212,000, resulting in a gross profit of $216,000. The $428,000 sales price is to be paid in four equal annual instalments on December 31 in each of the years 2020 through 2023. Jacobs 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.