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Joy is a 30% partner in the JOM Partnership when she sells her entire interest to Hope for $73,000 cash. At the time of the

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Joy is a 30% partner in the JOM Partnership when she sells her entire interest to Hope for $73,000 cash. At the time of the sale, Joy's basis in JOM is $44,000 (which includes her $7,000 share of JOM liabilities). JOM does not have any hot assets. What is Joy's gain or loss on the sale of her interest

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