Prior to liquidating their partnership, Todd and Dunn had capital accounts of $42,000 and $66,000, 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 $121,000. The partnership had $4,000 of liabilities. Todd and Dunn share income and losses equally.

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