9. On November 1, Cory sells her interest in XYZ partnership to Theresa for $200,000 cash and a release of liability of $30,000. Cory's basis at the beginning of the year was $125,000 (including the $30,000 of liability). Cory's share of income through November 1 was $45,000, and she received a $20,000 cash distribution earlier in the year. What are the tax consequences to Cory on the sale of her partnership interest? Capital gain