On December 31, Yong sells his 10% interest in Catawissa LLC to Mei for $165,200. Yong is a calendar year taxpayer. Catawissa owns no hot assets, and its tax year ends on September 30. On October 1, Yong's basis in the LLC interest was $99,120. His share of current LLC income is $33,040 for the period in which he owned the LLC interest (October 1 to December 31). How much capital gain does Yong recognize on the sale? $fill in