In Year 1 Eukalade and Isonoe formed Middle Moons Partnership

Eukalade contributed land with an adjusted basis of $146,000 and a fair market value of $119,000. The land was capital in nature to Eukalade and held as a capital asset by the partnership.

Isonoe contributed depreciable equipment with an adjusted basis of $251,000 and a fair market value of $194,000. The equipment was capital in nature to Isonoe and held as a capital asset by the partnership

Eukalade had a 13% capital and profits interest and the remainder belonged to Isonoe.

In year 6 the partnership sold the equipment for $228,000.

How much of the gain or loss will be allocated to Isonoe? (If the amount is a loss, enter the number with a - sign before it.)