MH, Inc. sold a business asset with a $39,400 adjusted tax basis for $130,000 in 2008. The purchaser paid $50,000 cash and gave MH a note for the $80,000 balance of the price. MH is using the installment sale method to recognize its gain on sale. In 2011, MH sold the balance of the note to a financial institution for the note's $55,000 face value (MH had already received a total of $25,000 of principal payments on the note). Compute MH's recognized gain on sale of the installment note in 2011.