Kristen and Harrison are equal partners in the KH Partnership. The partners formed the partnership five years ago by contributing cash. Prior to any distributions Harrison has a basis in his partnership interest of $43.500. On December 31 . KH makes a proportionate operating distribution of $46.500 cash to Harrison. What is the amount and character of Harrison's recognized gain or loss and what is his remaining basis in KH ? Multiple Choice $3,000 capltal galn, $43,500 basis $3.000 capital gain, $0 basis $3,000 capltal loss, $0 basls $0 gain, $0 basls