well yes it is divided evenly over three years.
if your payback this year is more than one third then
21,000 - 16,667 is carried over to offset your taxable amount (one third) in 2021.
we'll have to wait for 2022 to see exactly how this will be setup on the 2021 tax forms.
moreover you will have the option to pay back more of it in 2021, and in 2022.
let's cross that bridge when we come to it.
