Dexter owns a large tract of land and subdivides it for sale. Assume that Dexter meets all of the requirements of 51217 and during thin tus year sells the first eight lots to eight different buyers for $68,200 each. Dexter's basio in each lot sold is $47,740, and hin lincim toxal inlikili expenses of $2,728 on each sale. What is the amount of Dexter's capital gain and ordinary income? If required, round your answerwito the nearest dollar. Dexter has a realized and recognized gain of ; of which 1 is dassified as ordinary income and as a capital gain