Citrus Company was granted a patent on January 2, 2010, and appropriately capitalized $135,000 of related costs. Citrus was amortizing the patent over its estimated useful life of 15 years. During 2008, Citrus paid $30,000 in legal costs in successfully defending an attempted infringement of the patent. In 2015, after the legal action was finalized, Citrus sold the patent to the plaintiff for $150,000. Citrus’ policy is to take no amortization in the year of disposal. In its 2015 income statement, Citrus should report what amount of gain from the sale of the patent?