Doris owns a 13 capital and profits interest in the calendar year Do Partnership. Her adjusted basis for her partnership interest on July or the current year is $20.000. On that date, she receives an operating distribution of her share of partnership assets shown below. Partnership's Basis in Asset Asser's Fair Market value Cash 81.000 81,000 Inventory 36.000 24,000 Land 120.000 135.000 What is the amount and character of Doris gain or loss on the distribution? What is her basis in the distributed assets