Lone Star Company is a calendar-year corporation, and this year Lone Star reported $120,000 in current E&P that accrued evenly throughout the year. At the beginning of the year, Lone Stars accumulated E&P was $14,400. At the beginning of the year, Lone Stars sold shareholder was Matt McCon. Lone Star declared $36,000 in cash distributions on each of the following dates: March 31, June 30, September 30, and December 31 Matts basis in his Lone Star shares was $8,000 at the beginning of the year, how much capital gain will he recognize on the sale and distributions from Lone Star?