On January 1, 2021, Kunto, a cash basis taxpayer, pays $138,684 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 $150,000. Round all calculations to the nearest dollar. a. Compute Kunto's gross income from the certificate for 2021. b. Compute Kunto's gross income from the certificate for 2022.