Colin is a partner in a general partnership in which he has an outside basis of $56,000 at the end of the year (prior to any distributions). On December 31, Colin receives a proportionate operating distribution of $6,000 cash and property with a $14,000 fair market value and an $8,000 basis to the partnership. What is the amount of Colin's recognized gain (loss), and what basis does he have in his remaining partnership interest? O $0 gain (loss), $42,000 basis O $6,000 gain, $36,000 basis $6,000 gain, $42,000 basis $0 gain (loss), $36,000 basis