Note: unless otherwise stated, assume for the following questions involving nonliquidating distributions that $(1)$ no contributed property was distributed, $(2)$ all precontribution gain was recognized before the distribution, and $(3)$ the distribution is pro rota.

Colin is a dartner in a general partnership in which he has an outside basis of $$56,000$ at the end of the year $($prior to any distributions$).$ On December $31,$ Colin receives a proportionate nonliquidating distribution of $$6,000$ cash and property with a $$14,000$ fair value and an $$8,000$ basis to the partnership. What is the amount of Colin's recognized gain $($loss$),$ and what is his outside basis after the distribution?

$$ $$0$ gain $($loss$),$ $$36,000$ basis

$$0$ gain $($losel$)$ $$42,000$ basis

$$6,000$ gain, $$42,000$ basis

$$6,000$ gain, $$36,000$ basis