Doris owns a one-third 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 $20,000. On that date, she receives an operating distribution of her share of partnership assets shown below: Partnership's Basis in Asset's Fair Market Value Asset Cash $ 81,000 $ 81,000 Inventory Land 36,000 120,000 24,000 135,000 What is the amount and character of Doris's gain or loss on the distribution? What is her basis in the distributed assets?