Jill received 500 shares of his employers stock as a bonus. She must return the stock to the company if she leaves before the 3-year vesting period ends. The fair market value of the stock at the time it was issued was $50,000.

After three years, the stock vests when it has a fair market value of $65,000.

Four years after vesting, Jill sells half the stock for $36,000.

If Jill makes an election to accelerate the recognition of income, how much gain does she recognize when the stock is sold?