A partnership has the following assets and liabilities. The book basis and tax basis are the same amount. Asset Basis Value Building $ 90,000 $ 92,000 Accounts payable 8,000 8,000 Note payable 85,000 85,000 Total $ 183,000 $ 185,000 If the note payable is a nonrecourse mortgage on the building, what is the amount of the minimum gain?