Dexter owns a large tract of land and subdivides it for sale. Assume that Dexter meets all of the requirements of $1237$ and during the tax year sells the first eight lots to eight different buyers for $$95,400$ each. Dexter's basis in each lot sold is $$66,780,$ and he incurs total selling expenses of $$3,816$ on each sale.

What is the amount of Dexter's capital gain and ordinary income?