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 $4,716,500. Jebali finished construction in 2020 at a cost of $4,244,850. However, Samson insisted that Jebali redo the doorway; otherwise, the contract price would be reduced. The estimated cost of redoing the doorway is $143,900. In 2021, the dispute is settled and Jebali fixed the doorway at a cost of $115,120. a. How much must Jebali include in gross income for these items? What amount of deductions is Jebali allowed for 2020? Jebali must include $ in gross income and is allowed deductions of $ for 2020. b. In 2021, how much must Jebali include in gross income? What amount of expenses can Jebali deduct in that year? In 2021, Jebali must include $ gross income and may deduct $ as expenses in that year