Complete the schedule allocating the gain or loss on the sale of inventory $$267,000$ and partners with deficits do not pay their deficits.

$\backslash$table$[[$Step $1)$ Determination of gain $($loss$)],[$Proceeds from the sale of inventory,$$267,000,,,,,],[$Inventory cost$,,549,60,,,,,],[$Loss on sale,$0,\backslash$table$[[$$