On January 1, 2024, Kunto, a cash basis taxpayer, pays $133,137 for a 24-month certificate of deposit. The certificate is priced to yield 4% (the effective interest rate) with interest compounded annually. No interest is paid until maturity, when Kunto receives $144,000. Round all calculations to the nearest dollar. a. Compute Kunto's gross income from the certificate for 2024, rounded to the nearest dollar. b. Compute Kunto's gross income from the certificate for 2025, rounded to the nearest dollar.