83. LO7 Daryl purchases land in 2017 at a cost of $65,000. In 2021, he sells the land for $100,000. a. How much gain or loss does Daryl realize on the sale of the land? b. Assume that the sales contract on the land calls for the buyer to pay Daryl $40,000 at the time of sale and $15,000 per year for the next four years with interest on the unpaid balance at 8 percent. How much income must Daryl recognize in 2021? In 2022