I don't understand why the bottom half is wrong also $6826$ in year $1$ is also still wrong. Look at the image attached it shows what is wrong so your answer should not be the same as the stuff in red with an X$.$ Would love to not waste "expert" questions on nothing. Thanks

Hauswirth Corporation sold $($or exchanged$)$ a warehouse in year $0.$ Hauswirth bought the warehouse several years ago for $$84,500,$ and it has claimed $$39,400$ of depreciation expense against the building. Assuming that Hauswirth receives $$30,000$ in cash in year $0$ and a $$64,500$ note receivable that is payable in year $1,$ compute the amount and character of Hauswirth's gain or loss in year $0$ and in year $1.$ Note: Loss amounts should be indicated by a minus sign. Leave no answer blank. Enter zero if applicable. Round your final answers to the nearest whole dollar amount. Show less