The simplest solution in your situation is to choose the option to report the PPP Forgiveness Income when forgiveness is granted (2021). Your expenses have already been reported on your prior year return. You didn't include the PPP Loan Forgiveness last year (2020). A cash-basis taxpayer reports income when received. Therefore, the third option is the best.
The question "Was forgiveness granted as of the date the return was filed?" refers to the filing date (probably April 18, 2022) and not the ending date of the tax return (12/31/2021). Your answer would be "yes."
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