Prior to liquidating their partnership, MacPherson and Dunn had capital accounts of $30,000 and $50,000, respectively. Prior toliquidation, the partnership had no cash assets other than what was realized from the sale of assets. These partnership assets were sold for $71,000. The partnership had $3,000 of liabilities. MacPherson and Dunn share income and losses equally.

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