it is an exam please make sure the ans is correct. it is a question from a canadian college. please use canadian tax law. thank you. make it fast please

Question 14 (15 points) 1) Listen During the month of February, 2021, Jacob's Jewels sells a brooch for $428,000. The cost to the business of the brooch was $212,000, resulting in a gross profit of $216,000. The $428,000 sales price is to be paid in four equal annual instalments on December 31 in each of the 2022 through 2025 fiscal periods. Jacob's Jewels has a December 31 fiscal period year end. Required: 1. What are the income tax consequences for each of the 2021 to 2025 fiscal periods on the business income. Paragraph I U , IIII > AO QO tv