In year $0,$ an electrical appliance company purchased an industrial robot costing $$350,000.$ The robot is to be used for welding operations, classified as seven$-$year recovery property, and has been depreciated by the MACRS method. If the robot is to be sold after five years, compute the amounts of gains $($losses$)$ for the following two salvage values $($assume that both capital gains and ordinary incomes are taxed at $34\%)$:

$$20,000$

$$99,000$