On January 1, 2019, QZP Company purchased 44% of the outstanding common stock of Tin Company for $180,000 cash. For 2019, QZP Company reported investment revenue of $32,120 related to its investment in Tin Company. At December 31, 2019, the investment in Tin Company account had a balance of $203,408. For 2020, Tin Company reported a net income of $49,000 and paid total dividends (dividends paid to all its stockholders) of $38,000. Assume QZP Company sold one-fourth of its investment in Tin Company on January 1, 2021 for $67,329 cash. Calculate the amount of the gain recorded on the sale of the Tin Company stock.