Problem $14$ On December $31,2024,$ Jacob sold a vacant lot to an unrelated individual for $\backslash (\backslash$$ $500,000\backslash ),$ net of transaction expenses. The terms of the sale provided for a $\backslash (\backslash$$ $50,000\backslash )$ down payment with the balance of $\backslash (\backslash$$ $450,000\backslash )$ financed by Jacob for $3$ annual payments of $\backslash (\backslash$$ $168,350\backslash ),$ inclusive of interest at an annual interest rate of $\backslash (6\backslash \%\backslash ),$ with the first payment due $12\mathrm{.}31\mathrm{.}25.$ Jacob purchased the vacant lot $5$ years ago for a total cash purchase price of $\backslash (\backslash$$ $200,000\backslash ).$ Required Based solely on the preceding, calculate the amounts to be included on Jacob's tax return for the years $2024,2025,2026,$ and $2027.$ Note, Jacob does not have any other capital gains or losses, and it is not necessary $($for the purpose of this problem$)$ to complete forms $6252$ or Schedule D