Executor Fees - Income Year Received? ...or refile previous years.

I was executor on an estate that started in 2019 and finally wrapped up in early 2022.

 

No Executor Compensation  (Fees) was received by me until the final disbursement in early 2022 (after almost 3+ years).

 

Do I have to claim this income in 2022?  ...or can I spread it over 2019, 2020, 2021, and 2022? 

 

I am sure I would have to refile previous years' taxes and incur a late fee penality... but maybe the tax I would owe would be less in the long run.