Gray Co$.$ was granted a patent on January $2,$ Year $5,$ and appropriately capitalized $$45,000$ of related costs. Gray was amortizing the patent over its estimated useful life of $15$ years. During Year $8,$ Gray paid $$15,000$ in legal costs in successfully defending an attempted infringement of the patent. After the legal action was completed, Gray sold the patent to the plaintiff for $$75,000.$ Gray$$s policy is to take no amortization in the year of disposal. In its Year $8$ income statement, what amount should Gray report as gain from sale of patent?