Ben and Jennifer are equal partners in a partnership that owns a piece of net-leased equipment with a tax basis of $50,000. The equipment was originally purchased for $250,000, which means there is $200,000 of potential recapture under l245(a). The partnership also owns a minority stock interest in a private corporation in which it has a zero basis. If the equipment is worth $300,000 and the stock is worth $200,000, and Ben sells a 25% interest to Alex for $125,000, how much gain is recognized by Ben? What is the character of the gain