On June 30, 2023, James Roe sold his interest in the calendar-year partnership of Roe & Doe for $30,000. Roe's adjusted basis in Roe & Doe at June 30, 2023, was $7,500 before apportionment of any 2023 partnership income. Roe's distributive share of partnership income up to June 30, 2023, was $22,500. Roe acquired his interest in the partnership in 2018. How much long-term capital gain should Roe report in 2023 on the sale of his partnership interest? $0 $15,000 $22,500 $30,000