Prior to liquidating their partnership, Ellis and Brooks had capital accounts of $38,000 and $56,000, respectively. Prior to liquidation, the partnership had no cash assets other than what was realized from the sale of assets. These partnership assets were sold for $91,000. The partnership had $5,000 of liabilities. Ellis and Brooks share income and losses equally.

Determine the amount received by Ellis as a final distribution from liquidation of the partnership. $