Ben, Sarah, Joshua, and Beth each own equal interests in Goodluck Partnership. On January $1$ of the current year, Bob$$s basis in his partnership interest is $$200,000.$ For the taxable year, the partnership generates $$100,000$ of ordinary income and $$50,000$ of dividend income. For the first $7$ months of the year, Goodluck generates $$25,000$ of ordinary income and no dividend income. On August $1,$ Ben sells his partnership interest to Rachel for a cash payment of $$220,000.$ If Goodluck uses an interim closing of the books, what is the amount of Ben$$s recognized gain or loss on the sale?