For the 2020-2021 season, James Green, a professional basketball player returning from an injury, signed a contract calling for his receipt of $500,000 per month payable on October 31, 2020 and the last day of each month through May 31, 2021. Pursuant to league practice, payments on the last day of the month were for services rendered during that month. On November 23, 2020, Green reached a bonus goal in his contract, which entitled him to receive $1,800,000 on December 31, 2020 and another $1,800,000 on February 28, 2021. On November 29, 2020, Green, who was divorced and involved in contentious litigation with his wife over her efforts to obtain increased alimony and child support payments, received a request from his wife's attorney for his yet to be filed 2020 tax return plus all information returns such as Forms W-2 and 1099, in advance of their scheduled June 15, 2021 trial date. Also on November 29, 2020, Green asked the team to withhold the November 30, 2020 through May 31, 2021 payments until January 1, 2022. If the team agrees to do so, will Green have to include any part of the payments (the $500,000 monthly amounts and the $3,600,000 of bonus payments) in his 2020 or 2021 gross income? Fully explain your