On January $1,2023,$ Kunto, a cash basis taxpayer, pays $$142,382$ for a $24-$month certificate of deposit. The certificate is priced to yield $4\%($the effective interest rate$)$ with interest compounded annually. No interest is paid until maturity, when Kunto receives $$154,000.$

Round all calculations to the nearest dollar.

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

$fill in the blank $1$

b$.$ Compute Kunto's gross income from the certificate for $2024.$

$fill in the blank $2$