Larry is the sole proprietor of a trampoline shop. During 2018, the following transactions occurred:

• Unimproved land adjacent to the store was condemned by the city on February 1. The condemnation proceeds were $15,000. The land, acquired in 1986, had an allocable basis of $40,000. Larry has additional parking across the street and plans to use the condemnation proceeds to build his inventory.
• A truck used to deliver trampolines was sold on January 2 for $3,500. The truck was purchased on January 2, 2014, for $6,000. On the date of sale, the adjusted basis was zero.
• Larry sold an antique rowing machine at an auction. Net proceeds were $4,900. The rowing machine was purchased as used equipment 17 years ago for $5,200 and is fully depreciated.
• Larry sold an apartment building for $300,000 on September 1. The rental property was purchased on September 1, 2015, for $150,000 and was being depreciated over a 27.5-year life using the straight-line method. At the date of sale, the adjusted basis was $124,783.
• Larry's personal yacht was stolen on September 5. The yacht had been purchased in August at a cost of $25,000. The fair market value immediately preceding the theft was $19,600. Larry was insured for 50% of the original cost, and he received $12,500 on December 1.
• Larry sold a Buick on May 1 for $9,600. The vehicle had been used exclusively for personal purposes. It was purchased on September 1, 2014, for $20,800.
• Larry’s trampoline stretching machine (owned two years) was stolen on May 5, but the business’s insurance company will not pay any of the machine’s value because 
• Larry failed to pay die insurance premium. The machine had a fair market value of $8,000 and an adjusted basis of $6,000 at the time of theft.
• Larry had AGI of $102,000 from sources other than those described above.
• Larry has no non-recaptured § 1231 look back losses.

a. For each transaction, what are die amount and nature of recognized gain or loss?

b. What is Larry’s 2018 AGI?