On December 12, 2017, Home Store, Inc., a calendar year accrual basis taxpayer that operates retail stores and an e-commerce website, sells a $100 gift card that is redeemable for products available at its retail store and website. The card is used to purchase $75 of goods in June 2018. The remaining $25 is redeemed in 2020. For financial reporting purposes, Home Store recognizes $75 of income in 2018 and $25 in 2020. When should Home Store report the $100 from the sale of the gift card for tax purposes? Consider all possibilities and provide a brief explanation of the authority/support for the alternatives, if any.