The partnership of Garcia, Iglesias, and Kassabian was formed several years ago as a local tax preparation firm. Two partners have reached retirement age, and the partners have decided to terminate operations and liquidate the business. Liquidation expenses of $$38,000$ are expected. The partnership balance sheet at the start of liquidation is as follows:

Cash

Accounts receivable

Office equipment $($net$)$

Building $($net$)$

Land

Total assets

$\backslash$table$[[$$$34,000$