At the end of last year, Cynthia, a 20 percent partner in the five person CYG partnership has an outside basis of 524,500, including her $10.000 share of CYG debt on January of the current year, Cynthia sells her partnership interest to Roger for a cash payment of 577.500 and the assumption of her share of CYG's debt CYG has no hot assets. What is the amount and character of Cynthia's recognized gain or loss on the sale