Dexter owns a large tract of land and subdivides it for sale. Assume that Dexter meets all of the requirements of 51237 and during the tax year selis the first eight lots to eight different buyers for $22,000 each. Dexter's basis in each lot sold is $15,000, and he incurs total selling expenses of $900 on each sale. What is the amount of Dexter's capital gain and ordinary income? If an amount is zero, enter " 0 ". Dexter has a realized and recognized galn of $ of which Is dassified as ordinary income and as a capital gain