In 2019, PFG Enterprises sued Rydell Electronics for allegedly infringing on a copyright held by PFG Enterprises. In 2020, while the legal suit was pending, $100,000 of income from the sale of copyrighted material was impounded and held by a trustee of the court. In 2021, the court dismissed the legal suit and the impounded income was released to Rydell Electronics. Under the "all events" test, when should Rydell Electronics recognize $100,000 of income related to the sale of copyrighted material?

2021

2020

Never.

2019