Tomato sold an asset in 2021 that qualifies for installment reporting. Tomato did not elect out of the installment method. The property's basis was $70,000, it was encumbered by a qualifying mortgage of $80,000, and the selling price was 200,000. The purchaser paid $20,000 in cash at closing, assumed the $80,000 mortgage, and will pay Tomato $50,000 in 2022 and $50,000 in 2023. What amount of gain should Tomato record in 2022