A player who did not play any matches in 2022 heads the list of the highest paid, so who is he?

Despite not playing a single match in 2022, Swiss Roger Federer topped the list of tennis players with the most money for the 17th consecutive year, according to the list published by Forbes magazine.
The Swiss earned $90 million before taxes, thanks to his contracts, business and activities.
Roger Federer’s last match dates back to July 7, 2021, when he lost in the Wimbledon quarter-finals to Poland’s Hubert Hurkacz.
In second place, Japan’s Naomi Osaka came with 56.2 million dollars, 55 million of which has nothing to do with the profits she achieved in the tournaments she played, while American Serena Williams came third with 35.1 million, and here is the list of the top ten:
.1 Roger Federer: 90 million.
.2 Naomi Osaka: 56.2 million.
.3 Serena Williams: 35.1 million.
.4 Rafael Nadal: 31.4 million.
.5 Novak Djokovic: 27.1 million.
.6 Emma Raducano: 21.1 million.
.7 Daniil Medvedev: 19.3 million.
.8 Kei Nishikori: 13.2 million.
.9 Venus Williams: 12 million.
.10 Carlos Alcaraz: 10.9 million.