Prior to liquidating their partnership, Fowler and Brooks had capital accounts of $29,000 and $55,000, respectively. Prior to liquidation, the partnership had no cash assets other than what was realized from the sale of assets. These partnership assets were sold for $95,000. The partnership had $4,000 of liabilities. Fowler and Brooks share income and losses equally.
Determine the amount received by Brooks as a final distribution from liquidation of the partnership.