Melissa, Nicole, and Ben are equal partners in the Opto Partnership (calendar year-end). Melissa decides she wants to exit the partnership and receives a proportionate distribution to liquidate her partnership interest on January 1. The partnership has no liabilities and holds the following assets as of January 1: Cash Accounts receivable Stock investment Land Totals Tax Basis $19,530 FMV $ 19,530 26,040 14,550 46,200 $63,150 $106,320 0 8,520 35,100 Melissa receives one-third of each of the partnership assets. She has a basis in her partnership interest of $28,315. (Leave no answer blank. Enter zero if applicable.) a. What is the amount and character of any recognized gain or loss to Melissa? Neither gain nor loss recognized O $5,000 of ordinary income $17,000 of ordinary income O $5,000 of capital gain O$17,000 of capital gain