On December 30, 2021, Whitney sold a piece of property for $277,200. Her basis in the property was $124,740, and she incurred $2,772 in selling expenses. The buyer paid $13,860 down with the balance payable in $26,334 installments over the next ten years. In addition, the buyer assumed a $41,580 mortgage on the property.

Under the installment sales method, the total contract price is $277,200

the total gain on the sale is?

and the amount of gain reported in 2021 is?