HOME 3: Deck Decky Co. was granted a patent on January 2, 2019 and appropriately capitalized $45,000 of related costs. Deck Decky was amortizing the patent over its estimated useful life of 15 years. During 2019, Deck Decky paid $15,000 in legal costs in successfully defending an attempted infringement of the patent. After the legal action was completed, Deck Decky sold the patent to the plaintiff for $75,000. Deck Decky's policy is to take no amortization in the year of disposal. In its 2019 income statement, what amount should Deck Decky report as gain from sale of patent