Sandy and Andy form SA general partnership. Each person receives an equal interest in the newly created partnership. Sandy contributes $10,000 of cash and land with a FMV of $58,000. Her basis in the land is $20,000. Andy contributes equipment with a FMV of $32,000 and a building with a FMV of $36,000. His basis in the equipment is $8,000, and his basis in the building is $20,000. How much gain must the SA general partnership recognize on the transfer of these assets from Sandy and Andy