15. The December 31, balance sheet of DBW, LLP, a service-providing partnership is as follows. Adjusted Cash Receivables Capital assets Total Basis FMV $180,000 $180,000 -0- 60,000 90,000120,000 $270,000 $360,000 Dana, capital Brooke, capital Whitney, capital $ 90,000 $120,000 90,000 120,000 90,000120,000 $270,000 $360,000 equally in partnership capital, income, gain, loss, deduction, and credit. The partners share Capital is not a material income-producing factor to the partnership. On December 31, partner Dana (who is an active managing partner in the partnership) receives a distribution of cash in liquidation of her partnership interest under $ 736. Dana's outside basis for the partnership interest immediately before the distribution is $90,000. How much is Dana's gain or loss on the distribution and what is its character? $120,000