Forbes has come out with its annual list of the highest-paid men in entertainment. Tyler Perry leads the pack this year with $130 million earned between May 2010 and May 2011, with five movies and two TV series to his credit over a two-year period. Here’s the Top 5: Perry, Jerry Bruckheimer ($113 million), Steven Spielberg ($107 million), Elton John ($100 million) and Simon Cowell ($90 million).