Joe's Cross Fit, an accrual-method taxpayer, provides personal training services. On Nov. 30, 2020, Barbie pays Joe's Cross Fit $2,400 cash for 24 months of personal training services ($100/month). Barbie's training sessions beginning on December 1, 2020. For book purposes, Joe's Cross Fit will recognize $100 in income in 2020, $1,200 in 2021, and $1,100 in 2022. For tax purposes, how much of the $2,400 must Joe's Cross Fit include in gross income in 2020 if Joe's elects to defer prepaid income to the maximum extent possible? For tax purposes, how much of the $2,400 must Joe's Cross Fit include in gross income in 2021 and 2022? How much of the $2,400 would Joe's Cross Fit include in gross income in each of 2020, 2021, and 2022 if Joe's Cross Fit is a cash-method taxpayer?