Oprah Winfrey and pal Tyler Perry have stormed to the top of Forbes magazine’s end-of-year rich list. Oprah takes the top spot on the newly-released Hollywood’s 20 Highest-Earning of 2010 with an estimated $315 million windfall, while filmmaker Perry comes in third with $125 million. The success of Avatar puts pioneering director James Cameron in second place with an estimated $210 million 2010 haul, while his peers, Steven Spielberg, Jerry Bruckheimer, George Lucas and Michael Bay also make the top 10. The highest musician on the list is Beyonce, who lands ahead of Lady Gaga and Britney Spears on the coveted list, at number nine with an $87 million 2010 windfall. Spears came in at 13, while Gaga closely followed at 14. Also making the top 20 are Madonna, Miley Cyrus and Taylor Swift.