Janet is a general partner in JXR Partnership, which she joined several years ago. She has decided to leave JXR and investigate other business opportunities. JXR has no investment income and uses a calendar tax year. In January, the JXR accountant calculated Janet's share of JXR partnership income for the tax year and paid her this amount with a cash distribution. The adjusted basis of Janet's partnership interest after the distribution is $30,000, which includes her $20,000 share of JXR liabilities. JXR Partnership has never had an inventory. Janet finds a buyer and sells her partnership interest for $20,000. What amount of capital gain or loss does Janet have from the sale of her partnership interest in JXR? a) $30,000 capital gain b) $20,000 capital gain c) $10,000 capital loss d) $10,000 capital gain