Ludden, an individual, has a $50\%$ capital and profits interest in a partnership and contributed six acres of land to the partnership. The property had a fair market value of $$30,000.$ Ludden's basis in the property was $$20,000.$ Two years later, the partnership sold the land to an unrelated party for $$38,000.$ What amount of gain on the sale should be allocated to Ludden? Show work for partial credit.