Essential Super Market Corporation holds a 70% stake in Sandalwood Products Corporation's common stock. On January 1, 20X1, Essential purchased land for $500,000 from an independent third party. On June 30, 20X1, Essential sold the land to Sandalwood for $575,000. Sandalwood sold the land to a non affiliate on January 1, 20X4, for $625,000. 

Calculate the amount of profit Sandalwood would recognize on the sale of land to a non affiliate.