During January year 2, Haze Corp. won a litigation award
for $15,000 that was tripled to $45,000 to include punitive damages.
The defendant, who is financially stable, has appealed only
the $30,000 punitive damages. Haze was awarded $50,000 in an
unrelated suit it filed, which is being appealed by the defendant.
Counsel is unable to estimate the outcome of these appeals. In
its year 2 financial statements, Haze should report what amount
of pretax gain?