A calendar year corporation and band recently sold tickets ($20,000,000) for concerts scheduled for next year and the following year

A calendar year corporation and band recently sold tickets ($20,000,000) for concerts scheduled for next year and the following year. For financial statement purposes, the band will recognize the income from the tickets when it performs the concerts. For tax purposes, it uses the accrual method and would prefer to defer the income from the ticket sales until it performs the concerts. This is the first time that it has sold tickets one or two years in advance. The corporation has asked your advice.