Doris has a 1/3 interest in the profits/losses of the DEF partnership. In 2020, her share of the partnerships bottom line (702(a)(8)) loss was $90,000, her share of the partnership long-term capital loss (702(a)(2)) was $60,000 and her share of partnership short-term capital gain (702(a)(1)) was equal to $30,000. At the start of the year her outside basis was $82,000. During the year she received a cash distribution in the amount of $32,000. a) What is the amount of the gain/loss, if any, she must recognize as a result of the cash distribution? b) How much of the ordinary loss, short-term capital gain and long-term capital loss should Doris report on her individual income tax return for the year 2020?