ABC Partnership, a cash-method partnership, has a balance sheet that includes the following assets on December 31 of the current year: cash of $180,000, accounts receivable with a zero basis and a FMV of $63,000 (hot assets), and land with a basis of $90,000 and a FMV of $120,000. Su, a one-third partner, has an adjusted basis of $90,000 for her partnership interest. If Su sells her entire partnership interest to Becky for $120,000 cash, how much ordinary income must Sulrecognize from the sale