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Drake, 27, came in fourth with $33 million generated from his album “Nothing Was the Same,” an endorsement deal with Nike and a concert tour with Lil Wayne.
Grammy-winning duo Macklemore & Ryan Lewis rounded out the top five with $32 million.
Also of note, “Happy” singer and music producer Pharrell Williams, who joined the NBC television singing competition “The Voice” as a coach this season, enters the top 10 this year with $22 million.
Forbes compiled the list by looking at income from record sales, publishing, merchandise sales, tours and endorsement deals and talking to managers, agents, lawyers and some of the artists. The earnings were calculated based on data from Pollstar, RIAA (Recording Industry Association of America) and Nielsen SoundScan.