BDD Partnership is a service-oriented partnership that has three equal general partners. One of them, Barry Evans, sells his interest to another partner, Dale Allen on December 31 of the current tax year, for $90,000 cash and the assumption of Barry's share of partnership liabilities. (Liabilities are shared equally by the partners.) Immediately before the sale, the partnership's cash basis balance sheet is as shown below. The capital accounts before the sale reflect the partners' bases in their partnership interests, excluding liabilities. The payment exceeds the stated fair market value of the assets because of goodwill that is not recorded on the books Basis FMV Basis FMV Cash Accounts receivable Capital assets $120,000 $120,000 Note payable $30,000 $30,000 90,000 Capital accounts 75,000 85,000 85,000 85,000 $150,000 $285,000 40,000 40,000 40,000 30,000 Barry David Dale Total $150,000 $285,000 Total If an amount is zero, enter "O. a. What is the total amount realized by Barry on the sale? 100,000