Jelk Company is structuring a transaction that will generate $$140,000$ taxable revenue and cash inflow. Which of the following structures is the most effective in terms of the time period

variable?

Jelk will receive the cash in $20$ Y $2$ and report the income in $20$ Y $1.$

Jelk will receive the cash and report the income in $20$ Y $1.$

Jelk will receive the cash and report the income in $20$ Y $2.$

Jelk will receive the cash in $20$ Y $1$ and report the income in $20$ Y $2.$