Priya works for the Shine Company, a retailer of upscale jewelry. How much taxable income does Priya recognize under the following scenarios?

Note: Round your answers to $2$ decimal places. Leave no answer blank. Enter zero if applicable.

a$.$ Priya buys a diamond ring from Shine Company for $$13,200($normal sales price, $$18,030$; Shine Company's gross profit percentage is $40$ percent$).$