Mo owns a 10% profits and loss interest in the partnership. Mo acquired her interest in 20X7 by contributing a noncash, non-depreciable capital asset with a FMV of $40,000 and an adjusted basis of $10,000. The 90% partner acquired her interest by contributing cash of $160,000. In 20X8, the partnership sold the asset contributed by Mo for $50,000. Assuming NO other transactions during 20X8, what must Mo include in her gross income from the partnership?