Isaac Incorporated began operations in January 2024. 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 2024, Isaac had $697 million in sales of this type. Scheduled collections for these sales are as follows: 2024 $ 69 million 2025 149 million 2026 148 million 2027 164 million 2028 167 million $ 697 million Assume that Isaac has