During January 20x9, Haze Corp. won a litigation award for15,000 which was tripled to45,000 to include punitive damages. The defendant, who is financially stable, has appealed only the30,000 punitive damages. Haze was awarded50,000 in an unrelated suit it filed, which is being appealed by the defendant. Counsel is unable to estimate the outcome of these appeals. In its 20x9 financial statements, Haze should report what amount of pretax gain?