Lee, Inc. acquired $30\%$ of Polk Corp.$\text{'}$s voting stock on January $1,$ Year $1,$ for $$100,000.$ During Year $1,$ Polk earned $$40,000$ and paid dividends of $$25,000.$ Lee's $30\%$ interest in Polk gives Lee the ability to exercise significant influence over Polk's operating and financial policies. During Year $2,$ Polk earned $$50,000$ and paid dividends of $$15,000$ on April $1,$ and $$15,000$ October $1.$ On July $1,$ Year $2,$ Lee sold half its stock in Polk for $$66,000$ cash

What should be the gain on sale of this investment in Lee's Year $2$ income statement?