9- Partner L has been a one-third partner in the LU'Mr partnership for four years and has a basis in his partnership interest of $30,000. The partnership owns the following assets: Adjusted Basis FMV Cash $50,000 $50,000 Inventory $20,000 $50,000 Land $20,000 $50,000 L sells her partnership interest to R for $50,000. 1Which response correctly indicates the character of her gain from the saie? $20,000 ordinary income. If\