Brenda sells her one-third interest in BST Partnership to David for $20,000 cash. On the sale date, the partnership balance sheet reflects the following: Basis FMV Basis FMV Cash $10,000 $10,000 Inventory $21,000 $30,000 Brenda $15,000 $20,000 Capital asset $14,000 $20,000 Scott $15,000 $20,000 Tex $15,000 $20,000 Total $45,000 $60,000 $45,000 $60,000.

Determine the amount and character of gain recognized by Brenda.