Nicole's basis in her partnership interest was $$160,000,$ including her $$50,000$ share of partnership liabilities. The partnership decides to liquidate, and after repaying all liabilities, distributes all remaining assets proportionately to the partners. Nicole receives $$30,000$ cash and accounts receivable with a $$50,000$ basis and a $$52,000$ fair market value to the partnership. What gain or loss does Nicole recognize, and what is her basis in the accounts receivable?

$$60,000$ loss; $$50,000$ basis.

$$30,000$ loss; $$50,000$ basis.

$$28,000$ loss; $$52,000$ basis.

$$78,000$ loss; $$52,000$ basis.

$$0$ loss; $$80,100$ basis.