Everything is reported on your 2022 tax return. The money you received, in 2021, was not constructively received in 2021, and should not be reported on your 2021 tax return. The money was just a "deposit" until the deal was finalized.
If the deal with client had fallen through and you were allowed to keep some of the money, paid in 2021, you would then have to file an amended 2021 return, to report the income.
That assumes that reporting the sale as an investment sale is the correct method. If it shoulda been reported as business income, the answer might be different.
For more info, in making that determination, see a similar question at: https://ttlc.intuit.com/questions/3399983-tax-issues-regarding-flipping-of-a-house
And references at:
https://www.hrblock.com/tax-center/income/real-estate/flipping-houses-taxes/
https://fitsmallbusiness.com/taxes-on-flipping-houses/ https://www.lendinghome.com/blog/how-to-maximize-house-flipping-tax-benefits/
https://ttlc.intuit.com/questions/2795603-where-do-i-file-the-profits-from-a-house-flip-i-have-the-d...
https://ttlc.intuit.com/questions/4139770-i-am-flipping-a-property-to-sale-or-rent-if-the-house-does...
