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78. Henry is a partner in XYZ Partnership. Henry's adjusted basis of his partnership interest is $20,000, which includes his $5,000 share of partnership liabilities.

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78. Henry is a partner in XYZ Partnership. Henry's adjusted basis of his partnership interest is $20,000, which includes his $5,000 share of partnership liabilities. Henry sells his interest in the partnership for $15,000. What is Henry's gain or (loss) on the sale? A. $0 B. $5,000 C. $5,000 D. $10,000

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