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Evona, an equal partner, sold her partnership interest to Zach, an outsider, for $ 1 5 4 , 0 0 0 cash on January 1

Evona, an equal partner, sold her partnership interest to Zach, an outsider, for $154,000 cash on January 1, Year 2, when Evona's basis in the partnership was $34,000. In addition, Zach assumed Evona's share of the partnership's liability.
What was the total amount realized by Evona on the sale of her partnership interest?
A. $174,000
B. $154,000
C. $140,000
D. $134,000

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