Kristen and Harrison are equal partners in the KH Partnership. The partners formed the partnership $5$ years ago by contributing cash. Prior to any distributions Harrison has a basis in his partnership interest of $$44,000.$ On December $31,$ KH makes a nonliquidating distribution of $$50,000$ cash to Harrison. What is the amount and character of Harrison's recognized gain or loss and what is his remaining basis in KH$?$