Clampett, Incorporated, has been an S corporation since its inception. On July 15, 2023, Clampett, Incorporated, distributed $60,000 to J.D. His basis in his Clampett, Incorporated, stock on January 1, 2023, was $32,000. For 2023, J.D. was allocated $11,000 of ordinary income from Clampett, Incorporated, and no separately stated items. How much capital gain does J.D. recognize related to Clampett, Incorporated, in 2023?