Nick sells an apartment building to Lauren in $2023.$ Lauren will pay $$1,500,000$ in $2023,$  $$9,500,000$ in $2024,$ and $$2,500,000$ in $2025.$ Nick originally paid $$10,400,000$ for the building and took $$3,800,000$ of straightline depreciation.
 

$($a$)$ How much gain from the sale of the building must Nick recognize in $2023($the year of

sale$)?$

$($b$)$ How much gain from the sale of the building must Nick recognize in $2024?$

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