An asset for drilling was purchased and placed in service by a petroleum production company. Its cost basis is $80,000, and it has an estimated MV of $16,000 at the end of an estimated useful life of 14 years. The company uses the GDS depreciation schedule. If the company sells the asset to another company for $46,000 at EOY 10, what is the recaptured depreciation (MV-BV) due to the sale