Anne contributes property to the TCA Partnership which was formed 8 years ago by Clark and Tara. Annes basis for the property is $90,000 and the fair market value is $220,000. Anne receives a 25% interest for her contribution. Because the TCA Partnership is unsuccessful in having the property rezoned from agricultural to commercial, it sells the property 14 months later for $225,000. Determine the tax consequences to Anne and the other partners on the sale of the property.