At the end of last year, Lisa, a 40% partner in the five-person LAMEC partnership, has an outside basis of $60,000 including her $30,000 share of LAMEC debt. On January 1 of the current year, Lisa sells her partnership interest to MaryLynn for a cash payment of $45,000 and the assumption of her share of LAMECs debt. If LAMEC has $100,000 of unrealized receivables as of the sale date, what is the amount of Lisas ordinary income recognized as a result of the sale?

Answer is not 75,000