At 3 Suppose Mr.Re. L. Slumlord sold, in an Installment sale, one of his rental properties for 80,000 which he bought for $60,000 three years ago. If the sale was financed by Mr. Jumlord where the buyer put down a down payment of $25,000 and promised to pay off e reminder with 6% interest over the coming 5 years. How much capital gain should Mr. umlord claim (report for tax purposes) in the year of the sale? (Show your work, 5 points)