Margaret sells her one third interest in FP Partnership for 250000 cash. At the time of the sale, the BS was as follows: Basis Cash 375000 AR 0 INventory 15000 Stock 33000 FMV 375000 45000 30000 300000 Capital Basis 240000 Margaret 240000 Mya 240000 Terrence FMV 250000 250000 250000. Determine the amount and character of gain recognized by Margaret