Sue and Andrew form SA general partnership. Each person receives an equal interest in the newly created partnership. Sue contributes $12,000 of cash and land with a FMV of $57,000. Her basis in the land is $22,000. Andrew contributes equipment with a FMV of $14,000 and a building with a FMV of $35,000. His basis in the equipment is $10,000, and his basis in the building is $22,000. How much gain must the SA general partnership recognize on the transfer of these assets from Sue and Andrew?