Lucy lived in a five-unit apartment building that she purchased in 1995 for $60,000. Lucy rented out the other four apartments in the building. Lucy had taken depreciation of $24,000 on the rented portion of the building. In 2016, she sold the building for $250,000 and purchased a new personal residence for $90,000. How much gain on the sale of the personal portion of her residence must Lucy report on her 2016 return?