Tax Drill $-$ Original Issue Discount

On January $1,2023,$ Kunto, a cash basis taxpayer, pays $$46,228$ for a $24-$month certificate. The certificate is priced to yield $4\%($the effective interest rate$)$ with interest compounded annually. No interest is paid until maturity, when Kunto receives $$50,000.$

In your computations, round any amounts to the nearest dollar.

Kunto has $fill in the blank $1$

income or $2023$ and $fill in the blank $2$

for $2024.$