Charlotte sold her unincorporated business for $360,000 in 2008. The sales contract allocated $150,000 to equipment, $110,000 to land, and $100,000 to goodwill. Charlotte had a $0 basis in the goodwill, the land cost $60,000, and the equipment originally cost $250,000, but it was fully depreciated. What is the amount of the gain eligible for installment sales treatment