Daniela is a 25 percent partner in the JRD Partnership. On January 1 , JRD makes a proportionate, liquidating distribution of $16,000 cash, inventory with a $16,000 fair value (inside basis $8,000 ), and accounts receivable with a fair value of $8,000 (inside basis of $12,000 ) to Daniela. JRD has no liabilities at the date of the distribution. Daniela's basis in her JRD Partnership interest is $20.000. What is the amount and character of Daniela's gain or loss from the distribution? Multiple Cholce $16,000 capltal gain $0 $20,000 capital gain $16.000 ordinary income