$1)$ The note about debt included in the financial statements of Healdsburg Company for the year ended December $31,2023$ disclosed the following:

$7\mathrm{.}55\%$ notes due $2024$ $ $206,400,000$

$8\mathrm{.}05\%$ notes due $2029$ $ $350,200,000$

$8\mathrm{.}30\%$ notes due $2038$ $ $231,000,000$

$7\mathrm{.}93\%$ notes due $2043$ $ $206,000,000$

$6\mathrm{.}85\%$ notes due $2025$ $ $25,600,000$

The above table summarizes the long$-$term debt of the Company on December $31,2023.$ All of the notes were originally issued at their face $($maturity$)$ value and have been gradually repaid over time so that these amounts are the remaining balances at this date.

Assuming that the notes pay interest annually and mature on December $31$ of the respective years.

Required:Suppose that Healdsburg enters into a sales contract with an auto manufacturer on January $1,2024,$ to provide tires that cost Healdsburg $$18\mathrm{.}6$ million to produce. The buyer offers Healdsburg $$6\mathrm{.}30$ million in cash and agrees to take over only the principal payment on Healdsburg's $6\mathrm{.}85\%$ debt notes. Assume that the going market interest is $6\%$ at the time. What would Healdsburg's gross profit be on the sale?

Note: Use tables, Excel, or a financial calculator. Enter your answer in whole dollars. Round your final answer to nearest whole dollar. $($FV of $$1,$ PV of $$1,$ FVA of $$1,$PVA of $$1,$ FVAD of $$1$ and PVAD of $$1)$