prior to liquidating their partnership, Fowler and Dunn had capital accounts of $31,000 and $47,000, 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 $75,000. The partnership had $4,000 of liabilities. Fowler and Dunn share income and losses equally.

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