On January 31st of Year 1, Dippy Partnership had net assets worth $356,000 and two equal partners. On February 1st of Year 1, a third partner contributed a building worth $75,000 with a basis of $14,000 in exchange for an equal interest in the partnership as the two other partners. On December 31st of Year 1, Dippy Partnership sold the building for 96,000. How much of the gain is allocated to the third partner