Postum Partnership purchases a building in 2017 for $276,600. It deducts $6,160 in depreciation on the building in 2017, $7,040 in 2018, $7,040 in 2019, and $3,520 in 2020. It sells the building in 2020 for $287,700. What is the partnerships gain or loss on the sale of the building? The partnership's gain on the sale of the building is ????