Jonny Marmel has an outside basis of $39,000 prior to receiving a liquidating distribution from Kitty Partnership. He receives cash of $27,000, Inventory with an inside basis of $16,000 and a FMV of $23,000, and accounts receivables with an inside basis of $0 and a FMV of $10,000. As a result of this liquidating distribution Jonny Marmel will recognize a gain(loss) of