In $2023,$ Skylar sold equipment for $$130,400$ cash and a $$1,304,000$ note due in two years. Skylar's cost of the property was $$1,043,200,$ and he had deducted depreciation of $$625,920.$

If required, round any division to two decimal places and your final answers to the nearest dollar.

a$.$ Under the installment sales method, what is Skylar's total realized gain?

$fill in the blank $1$

b$.$ In the year of sale, how much $1245$ gain does Skylar recognize?

$fill in the blank $2$

How much gain can be deferred under the installment sale method?

$fill in the blank $3$