Lisa sells vacant land that was held for investment in her business for $$290,000.$ The land had an adjusted basis of $$58,000.$ The buyer has offered to pay for the land with $$80,000$ cash at the date of sale and then in three equal installments of $$70,000$ over the next three years beginning on January $1$ of the next year. What is Lisa's realized and recognized gain in each year of the sale? Assume that adequate interest is paid in addition to the numbers shown above.

Realized gain $

Recognized gain $in$ year $1$ $

Recognized gain in year $2$$

Recognized gain in year $3$$

Recognized gain in year $4$$