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

Cash	$ 64,000		Liabilities	$ 54,000
Land	250,000		Adams, capital	165,500
Building	240,000		Baker, capital	51,000
			Carvil, capital	108,000
			Dobbs, capital	175,500
Total assets	$554,000		Total liabilities and capital	$554,000

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.

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.)