Dorts 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 $30,000. 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 $ Inventory Land 81,000 $ 81,000 36,000 24,000 120,000 135,000 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