Anna owns a 60% interest in a generalpartnershipTheAeroPartnershipwhichshe sells to the 2 remainingpartnersJanetand Ashley. The 3 partners have agreed that Anna will receive $135,000 in cash from the sale. Anna's basis in the partnership interest before the sale is $108,000, which includes her $27,000 share of partnership recourse liabilities. The partnership has assets with a $270,000 FMV and a $180,000 adjusted basis.