Prior to liquidating their partnership, Todd and Montgomery had capital accounts of $59,000 and $85,000, respectively.

Prior to liquidating their partnership, Todd and Montgomery had capital accounts of $59,000 and $85,000, respectively. Prior to liquidation, the partnership had no cash assets other than what was realized from the sale of assets. These partnership assets were sold for $128,000. The partnership had $6,000 of liabilities. Todd and Montgomery share income and losses equally.

Determine the amount received by Montgomery as a final distribution from liquidation of the partnership.