ebali Corporation, a calendar year taxpayer utilizing the completed contract method of accounting, constructed a building for Samson, Inc., under a long-term contract. The gross contract price was $3,088,500. Jebali finished construction in 2022 at a cost of $2,779,650. However, Samson insisted that Jebali redo the doorway; otherwise, the contract price would be reduced. The estimated cost of redoing the doorway is $96,050. In 2023, the dispute is settled and Jebali fixed the doorway at a cost of $76,840. a. How much must Jebali include in gross income for these items? What amount of deductions is Jebali allowed for 2022? Jebali must include $fill in the blank 1 in gross income and is allowed deductions of