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 $5,855,000. jebali finished construction in 2022 at a cost of $5,269,500. however, samson insisted that jebali redo the doorway; otherwise, the contract price would be reduced. the estimated cost of redoing the doorway is $93,150. in 2023, the dispute is settled and jebali fixed the doorway at a cost of $74,520. a. how much must jebali include in gross income for these items? what amount of deductions is jebali allowed for 2022? jebali must include $fill in the blank 1 in gross income and is allowed deductions of $fill in the blank 2 for 2022. b. in 2023, how much must jebali include in gross income? what expenses can jebali deduct in that year? in 2023, jebali must include $fill in the blank 3 gross income and may deduct $fill in the blank 4 as expenses in that year.