Turner, Roth, and Lowe are partners who share income and loss in a 1:3:6 ratio. After lengthy disagreements among the partners and several unprofitable periods, the partners decide to liquidate the partnership. Immediately before liquidation, the partnership balance sheet shows total assets, $123,000; total liabilities, $92,250; Turner, Capital, $1,300; Roth, Capital, $9,425; and Lowe, Capital, $20,025. The cash proceeds from selling the assets were sufficient to repay all but $29,000 to the creditors.

(a)	Calculate the gain (loss) from selling the assets.