character of Franklin's gain or loss?

$37.$ Travis and Alix Weber are equal partners in the Tralix Partnership, which does not have a $$754$ election in place. Alix sells one$-$half of her interest $(25$ percent$)$ to Michael Tomei for $$30,000$ cash. Just before the sale, Alix's basis in her entire partnership interest is $$75,000,$ including her $$30,000$ share of the partnership liabilities. Tralix's assets on the sale date are as follows:

$\backslash$table$[[,$Tax Basis,FMV$],[$Cash$,$$$40,000,$$$40,000$