Han is an accrual-basis taxpayer who owns a furniture store. The furniture store had the following sales of inventory:

Year of sale	Installment sales	Gross Profit	Collections in 2021
2019	$60,000	$30,000	$20,000
2020	100,000	50,000	30,000
2021	250,000	125,000	40,000

For tax purposes, Han should report gross profit for 2021 of

A) $40,000.

B) $65,000.

C) $90,000.

D) $125,000.