Mark and addison formed a partnership. mark received a 25% interest in partnership capital and profits in exchange for land with a basis of $40,000 and a fair market value of $60,000. addison received a 75% interest in partnership capital and profits in exchange for $180,000 of cash. three years after the contribution date, the land contributed by mark is sold by the partnership to a third party for $76,000. how much taxable gain will mark recognize from the sale?