Sigmund's share of assets of a partnership are as follows:

The partnership has no liabilities and Sigmund's tax capital account is the same as the basis of his share

of assets.

Marta buys Sigmund's partnership interest for $$100,000$ by giving Sigmund an installment note calling for

the following principal payments:

After Year $1$: $$25,000$

After Year $2$: $$25,000$

After Year $3$: $$25,000$

After Year $4$: $$25,000$

Interest on the unpaid balance will also be due with each payment.

How much gain must Sigmund recognize in the year of sale?