Steven owns a repair shop and is selling some of his machinery for $96,000 for two equal payments of $48,000 each, plus ade interest. His original basis was $74,880 and accumulated depreciation on the machinery was $30,000. Depreciation recaptur $30,000. Steven will receive one payment in the year of sale and one payment in the following year. What is the amount and t character of the gain that Steven recognizes on the sale in each year