Louis, who is single, sold his house in St. Louis at a gain of $240,000 on June 8, 2019. He properly excluded the gain. He took another job in Memphis. He purchased a new home in Memphis for $225,000 on August 5, 2019. Louis was transferred by his employer to New Orleans. Louis sold his Memphis house at a $36,000 gain on October 15, 2019. What is Louis's recognized gain on the Memphis house?