Pedro sells investment land on September 1, 2015. Information pertaining to the sale follows:

Adjusted basis	$27,000
Selling price	97,200
Selling expenses	1,300
Down payment	11,000
Four installment payments	16,200
Mortgage assumed by the buyer Each installment payment is due on September 1 of 2016, 2017, 2018, and 2019 (ignore interest). Determine the tax consequences in 2015, 2016, 2017, 2018, and 2019. (Do not round intermediate calculations. Round your final answers to nearest whole dollar value.)	21,400