?Jebali Corporation, a calendar year taxpayer utilizing the completed contract method of accounting, constructed a building for Samson, Inc., under a long$-$term contract. The gross contract price was $$6,845,000.$ ?Jebali finished construction in $2023$ ?at a cost of $$6,160,500.$ ?However, Samson insisted that Jebali redo the doorway; otherwise, the contract price would be reduced. The estimated cost of redoing the doorway is $$146,800.$ ?In $2024,$ ?the dispute is settled and Jebali fixed the doorway at a cost of $$117,440.$

a$.$ ? How much must Jebali include in gross income for these items? What amount of deductions is Jebali allowed for $2023?$

Jebali must include $fill in the blank $1$

?in gross income and is allowed deductions of $fill in the blank $2$

?for $2023.$

b$.$ ? In $2024,$ ?how much must Jebali include in gross income? What expenses can Jebali deduct in that year?

In $2024,$ ?Jebali must include $fill in the blank $3$

?in gross income and may deduct $fill in the blank $4$

?as expense in that year.