Barbara sells vacant land that was held for investment in her business for $274,000. The land had an adjusted basis of $57,540. The buyer has offered to pay for the land with $61,000 cash at the date of sate and then in three equal installments of $71,000 over the next three years beginning on January 1 of the next year. What is Barbara's realized and recognized gain in each year of the sale? Assume that adequate interest is paid in addition to the numbers shown above