On June 30, 2012, James Roe sold his interest in the calendar-year partnership of Roe & Doe for $30,000. Roe’s adjusted basis in Roe & Doe at June 30, 2012, was $7,500 before apportionment of any 2012 partnership income. Roe’s distributive share of partnership income up to June 30, 2012, was $22,500. Roe acquired his interest in the partnership in 2007. How much long-term capital gain should Roe report in 2012 on the sale of his partnership interest?