$1.$ Partner A of the equal general ABCD partnership contributes property $($FMV $=$ $$200,000,$ basis $=$ $$20,000,$ associated liability $=$ $$120,000),$ to the partnership. A$$s basis in her partnership interest before the contribution $($including A$$s share of partnership liabilities$)$ is $$30,000,$ and the partnership has liabilities of $$80,000.$ The other partners also contribute property, so A$$s interest in the partnership does not change. What is A$$s gain or loss, if any, on the contribution, and what is A$$s basis in the partnership after the contribution?