On June 28, 2011 a corporation sold an apartment building for $150,000 (exclusive of the land). The building originally cost $100,000 (exclusive of the land) and since that time, the corporation has claimed $65,000 in accelerated depreciation under ACRS. The recapture rules applicable to trusts and estates require that $9,000 of the gain be listed as ordinary income. How much of the gain must the corporation include in ordinary income as depreciation recapture?