Calvin purchased a $40\%$ partnership interest for $$53,000$ in February $2020.$ His share of partnership income in $2020$ was $$32,000,$ in $2021$ was $$35,000,$ and in $2022$ was $$32,000.$ He made no additional contributions to or withdrawals from the partnership.

Required:

On December $18,2022,$ Calvin sold his partnership interest for $$163,000.$ What is his gain or loss on the sale of his interest?