Josh $($a US individual$)$ sold his $25\%$ in Acme LP $($a US partnership$)$ on December $31,2023,$ for $$50,000$ and relief of his $$25,000$ share of recourse liabilities. Prior to the sale, Josh had a tax capital account of $$35,000.$ The partnership did not hold any hot assets at the time of the sale. As a result of this transaction, Josh will recognize:$$15,000$ Capital Gain$$40,000$ Capital Gain$$10,000$ Capital loss$$15,000$ Capital Loss