The following balance sheet is for a local partnership in which the partners have become very unhappy with each other.

Cash	$	55,000		Liabilities	$	45,000
Land		205,000		Adams, capital		131,000
Building		195,000		Baker, capital		48,000
				Carvil, capital		90,000
				Dobbs, capital		141,000
Total assets	$	455,000		Total liabilities and capital	$	455,000

To avoid more conflict, the partners have decided to cease operations and sell all assets. Using this information, answer the following questions. Each question should be viewed as an independent situation related to the partnerships liquidation.

1. Assume that profits and losses are allocated to Adams, Baker, Carvil, and Dobbs on a 1:3:4:2 basis, respectively. How much money must the firm receive from selling the land and building to ensure that Carvil receives a portion? (Do not round intermediate calculations.)