Stan$$received$$$$80,000$to$$not$$compete$$in$$the$$area$$over$$the next $10$ years as part of the sale of his profitable retail store.

$2.$ Anne bought an old house a year ago. This year, she discovered an original Van Gogh painting in the attic worth $$150,000.$

$3.$ A merchandiser receives prepayment for goods on December $30,$ Year $1.$ The goods are shipped to the customer January $3,$ Year $2.$

$4.$ Donald, an accrual method taxpayer, sells merchandise on commission. His employer advanced him $$15,000$ in future commissions.