Candy Corp is liquidating and will distribute all of its cash and assets to Carol. In the liquidation, it will distribute $$75,000$ in cash, and property having $$85,000$ FMV with an adjusted basis of $$55,000.$ The property is also subject to a $$20,000$ mortgage which Carol will assume. Carol's basis in her stock is $$45,000.$ Upon liquidation, Carol will recognize a gain of