Last year, Heidi contributed land with a(n) $10,000 basis and a(n) $18,000 FMV in exchange for a(n) 60% profits, loss, and capital interest in the HO Partnership. Oliver contributed land with a(n) $4,000 basis and a(n) $12,000 FMV for the remaining 40% interest in the partnership. During the current year, HO Partnership reported $13,000 of ordinary income and sold the land that Heidi contributed for $20,000, thereby producing a taxable long-term capital gain of $10,000 ($20,000-$10,000). Requirement What income or gain must Heidi and Oliver report from the HO Partnership in the current year