Penn Gaming Corp. is a calendar year, accrual basis taxpayer that operates a casino in Philadelphia, PA. It filed its 2021 tax return on September 15, 2022 pursuant to a valid extension. On March 13, 2021, Penn installed two progressive slot machines. The jackpot which got larger with each play could not be reduced and operation of the machines was subject to the rules of the State of Pennsylvania. The machines were programmed so that the average period between payouts was 15 to 21 months. As of December 31, 2021, the jackpot on Machine One was equal to $1,500,000, and the jackpot on Machine Two was equal to $2,800,000. Machine One paid $4,200,000 on May 30, 2022 and Machine Two paid $4,700,000 on November 30, 2022. What amounts, if any, of the items set forth above might Penn properly deduct on its 2021 tax return if it desired to maximize its 2021 deductions? Fully explain your