Pedro sells investment land on September $1,2023.$ Information pertaining to the sale follows:

Adjusted basis $ $28,900$

Selling price $104,040$

Selling expenses $1,734$

Down payment $13,872$

Four installment payments $17,340$

Mortgage assumed by the buyer $20,808$

Required:

Each installment payment is due on September $1$ of $2024,2025,2026,$ and $2027($ignore interest$).$ Determine the tax consequences in $2023,2024,2025,2026,$ and $2027.$

Note: Round the gross profit percentage calculation to two decimal places. Round your final answer to the nearest whole dollar value.