Isaac Inc. began operations in January 2021. For some property sales, Isaac recognizes income in the period of sale for financial reporting purposes. However, for income tax purposes, Isaac recognizes income when it collects cash from the buyer's installment payments. In 2021, Isaac had $642 million in sales of this type. Scheduled collections for these sales are as follows: 2021 $ 71 million 2022 129 million 2023 123 million 2024 157 million 2025 162 million $642 million