This is good, but not quite: "It does not matter the year, or the way that you client withdraw the money,"

Yes, especially for a C Corp, it does. Ford Corporation's employees don't get to take money whenever they want, and don't leave their own money in the corporation. This entity structure means that is the C Corp earnings. Why someone created a C Corp for this activity, would be a different discussion. Perhaps they assumed it would be Real Estate operations, including sales, ownership of property, this person has a Broker License and expected to have employees (agent, marketing, receptionist). We don't know that part.

"the fact is that the whole amount are commissions (revenue) and were earned in 2021"

For the C Corp. That is put on the 1120.

"and should be declared and pay the taxes on 2021."

And any taking she did, in each year, is Payroll. So, you have two years of payroll here.