Prior to liquidating their partnership, Perkins and Brooks had capital accounts of $71,000 and $122,000, 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 $185,000. The partnership had $8,000 of liabilities. Perkins and Brooks share income and losses equally.

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