For the year $2022,$ Diamond Inc. reported pretax accounting income of $$600$ million, which included $$540$ million in sales revenue. For income tax purposes, Diamond recognizes revenue when it collects cash, which will occur between $2023-2026,$ in line with the following schedule:

$\backslash$table$[[($in millions$),2023,2024,2025,2026],[$Cash collections,$$120,$$$120,$$$150,$$$150$