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On July 31, Cynthia contributed land with a basis to her of $22,000 and a FMV of $30,000 to the Sterling Partnership in exchange for a 25% interest in profits, losses, and capital. Two years later, the partnership sold the land for $42,000. How much of the partnership's gain from the sale of the land should be allocated to Cynthia?

		$11,000
		$20,000
		$8,000
		$3,000