ASSIgnment Pnn view Daniela is a 25% partner in the JRD Partnership. On January 1, JRD makes a proportionate liquidating distribution of $15,000 cash and inventory with a $20,000 fair value (inside basis $5,000) to Daniela, JRD has no liabilities at the date of the distribution. Daniela's basis in her IRD partnership interest is $21,000. What is the amount and character of Daniela's gain or loss from the distribution, and what is the basis of the inventory she receives? $0 capital gain; $5,000 inventory basis. $0 capital gain; $6,000 inventory basis $14,000 capital gain; $5,000 inventory basis. $14,000 capital gain; $20,000 inventory basis