Last year, Patty contributed land with a $4,000 basis and a $10,000 FMV in exchange for a 40% profits, loss, and capital interest in the PD Partnership. Dave contributed land with an $8,000 basis and a $15,000 FMV for the remaining 60% interest in the partnership. During the current year, PD Partnership reported $8,000 of ordinary income and sold the land that Patty contributed for $14,000, thereby producing a taxable long-term capital gain of $10,000 ($14,000 – $4,000). What income or gain must Patty and Dave report from the PD Partnership in the current year?