In January $2023,$ Marty's Fine Pens, a business carried on as a sole proprietorship, sells a limited$-$edition fountain pen fo: $$125,000.$ The cost of the pen is $$63,000.$ There is a down payment of $$50,000$ in $2023,$ followed by $3$ annual payments of $$25,000$ in the $2024,2025,$ and $2026$ fiscal periods.

Required:

Determine the amount of the reserve that can be claimed in each of the $2023$ to $2026$ fiscal periods.

Reserve proceeds outstanding$/$Total proceeds