12. Louise owns 45 percent of a partnership, and her brother owns the remaining 55 percen /interest. During the current tax year, Louise sold a building to the partnership for 5 $160,000 to be used for the partnership's office. She had held the building for 3 years and it had an adjusted basis of $120,000 at the time of the sale. What is the amount and nature of Louise's gain on this transaction