Greg and Vaughn are equal members in Brew Crew, LLC. When forming the LLC, Greg contributed $56,000 in cash and $56,000 worth of equipment. Greg's adjusted basis in the equipment was $41,000. Vaughn contributed $56,000 in cash and $56,000 worth of land. Vaughn's adjusted basis in the land was $24,000. On 3/15/X4, Brew Crew sells the land Vaughn contributed for $64,000. How much gain (loss) related to this transaction will Vaughn report on his X4 return