In 2016, Mrs. Ulm paid $80,000 for a corporate bond with a $100,000 stated redemption value. Based on the bond's yield to maturity, amortization of the $20,000 discount was $1,512 in 2016, $1,480 in 2017, and $295 in 2018. Mrs. Ulm sold the bond for $84,180 in March 2018. What are her tax consequences in each year assuming that:

a. She bought the newly issued bond from the corporation?

b. She bought the bond in the public market through her broker?

Assume the taxable year is 2018.