William, a high school teacher, earns about $50,000 each year. In December 2022, he won $1,000,000 in the state lottery. William plans to donate $100,000 to his church. He has asked you, his tax advisor, whether he should donate the $100,000 in 2022 or 2023. Identify and discuss the tax issues related to William's decision.
How do you find this calculation?