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 $4,991,500. Jebali finished construction in 2023 at a cost of $4,492,350. However, Samson insisted that Jebali redo the doorway; otherwise, the contract price would be reduced. The estimated cost of redoing the doorway is $88,800. In 2024, the dispute is settled and Jebali fixed the doorway at a cost of $71,040.
a. How much must Jebali include in gross income for these items?