Doris owns a 1/3 capital and profits interest in the calendar-year DB Partnership. Her adjusted basis for her partnership interest on July 1 of the current year is $50,000. On that date, she receives an operating distribution of her share of partnership assets shown below: Partnership's Basis Asset's Fair Market in Asset Value Cash $ 78,000 $ 78,000 Land 120,000 135,000 A. What is the amount and character of Doris' gain or loss on the distribution? B. What is her basis in each of the distributed assets