Client is small S Corp  Home Builder.  Builds 1 house per year and sells it before the year's end.   For tax year 2021, he built a house & paid his subcontractors, plumber, electrician, masonry, etc. all in 2021 but did not sell the house until February 2022. #1 Since he is a builder selling less than $ 25,000 000.Can he deduct his subcontractors until 2022 when the house sold? and # 2 Will he give subcontractors' 1099s NEC in 2022?   Thank you.