11.3: The XYZ partnership has the following balance sheet: Basis $60,000 $27,000 $0 $30,000 $21,000 $18,000 $18,000 $87,000 FMV Land Inventory Unrealized Rec. Liabilities Capital, X Capital, Y Capital, Z $60,000 $54,000 $15,000 $30,000 $40,000 $40,000 $40,000 $150,000 . If X sells her partnership interest to W for $40,000 cash ($10,000 this year and $30,000 next year), what is her gain or loss each year, and what is its character