On January $1,2022,$ Kunto, a cash basis taxpayer, pays $$92,456$ for a $24-$month certificate of deposit. The certificate is priced to yield $4\%($the effective interest rate$)$ with interest compounded annually. No interest is paid until maturity, when Kunto receives $$100,000.$

Round all calculations to the nearest dollar:

a$.$ Compute Kunto's gross income from the certificate for $2022.$

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b$.$ Compute Kunto's gross income from the certificate for $2023.$