FG$,$ Inc. owned a $3$ percent limited interest in a partnership that has been unprofitable for several year. The partnership that has been unprofitable for several years. The partnership recently informed its partners that they must contribute additonal capital if the partnershop os to survive. FG decided not to contribute any more money and sent written notification to the gernal partner relinquishing its equity interest. On the date of notification, FG$\text{'}$s adjusted basis in the interest was $15,500.$ Identify the tax issue or issues suggested by the following situations and state each issue in the form of a question.