Determine the proper tax year for gross income inclusion in each of the following cases.
Definitions:
Time Utility
The increase in the value of a product or service by having it available at the most opportune time, enhancing satisfaction or usefulness.
National Drug Store
A national drug store is a retail pharmacy chain that operates multiple locations across a country, providing medications, health products, and health care services.
Warehousing
The act of storing goods in a dedicated space for the purposes of distribution, inventory management, and cost efficiency.
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