33. Susan was a one-third partner in Anders Mountain Partners until last month. Last month, she received a cash distribution of $25,000 in "redemption\" (i.e., partial liquidation) of half her interest in the partnership. Her basis in her partnership interest prior to the distribution was $30,000. The distribution was not a disproportionate distribution and did not trigger the provisions of Section 751(b). The partnership had no liabilities. a. How much gain or loss will Susan recognize on receipt of the distribution? b. What will be her remaining basis in her partnership interest? c. What will be her remaining interest in the partnership in percentage terms? (Note: she was a 33% partner prior to receipt of the distribution)