In Year 1, Robert sells a collector automobile he purchased several years ago with a basis of $83,200 to a buyer for $130,000. As part of the purchase price, the buyer agrees to assume a $32,500 loan on the auto and pay the remaining $97,500 in 5 equal annual installments, beginning in the year of sale and with adequate interest. Compute the amount of gain that Robert must recognize each year of the 5 year contract. (Round gross profit percentage to 2 decimal places, es. 15.25% and final answers to 0 decimal places, es. 15.) Gain recognized in year 1 Gain recognized in year 2 Gain recognized in year 3 Gain recognized in year 4 Gain recognized in year 5