Tyler Perry tops Forbes' ''Entertainment's Highest-Paid Men'' list this year, pulling in $130 million over the 12 months ending in April. Following Perry were Jerry Bruckheimer ($113M), Steven Spielberg ($107M), Elton John ($100M), Simon Cowell ($97M), James Patterson ($84M), Dr. Phil ($80M), Leonardo DiCaprio ($77M), Howard Stern ($76M), and Tiger Woods ($75M).