Gertrude is a one-third partner in a cash basis ptrsp having the following assets: cash $63,000 AB; $63,000 FMV accounts receivable -0- -0- land $12,000 AB; $39,000 FMV The ptrsp has a $30,000 note payable. Gertrude withdraws (a complete distribution) under an agreement whereby she takes one-third of each of the three assets and assumes $10,000 of the notes payable. What should Gertrude report?