In 2012, Helen sold property and reported her gain by the installment method. Her basis in the property was $150,000, and it was subject to $30,000 of depreciation recapture. Helen sold the property for $225,000, with $75,000 due on the date of the sale and $150,000 (plus interest at the federal rate) due in two years. The recognized gain Helen should report in 2012 is?