Tina sold her one half partnership interest in a partnership to wakeisha for $$62,000$ in cash. The total liabilities of the partnership on the datr of the sale were $$20,000$ and Tina's basis in her partnership interest was $$18,000.$ What is the amount realized by Tina as a redult of this transaction?

$-$$$18,000$

$-$$$62,000$

$-$$$72,000$

$-$$$100,000$