In January, 2021, Marty's Fine Pens sells a limited edition fountain pen for $125,000. The cost of the pen is $63,000. There is a down payment of 40 percent in 2021, followed by 3 annual payments of 20 percent in the years 2022, 2023, and 2024. Indicate the amount of the reserve that can be deducted, and the net business income, for each of the years 2021 through 2024.