Russell Corporation sold a parcel of land valued at $577,500. Its basis in the land was $392,700. For the land, Russell received $117,000 in cash in year 0 and a note providing that Russell will receive $199,000 in year 1 and $261,500 in year 2 from the buyer. Note: Do not round intermediate calculations. Round your final answers to the nearest whole dollar amount. b. What is Russell's recognized gain in year 0, year 1 , and year 2