On August 31 of the current tax year, the balance sheet of the RBD General Partnership is as follows

	Adjusted Basis	FMV
Cash	$150,000	$150,000
Receivables	0	90,000
Capital assets	600,000	660,000
Total	$750,000	$900,000
Nonrecourse debt	$150,000	$150,000
Rachel, capital	200,000	250,000
Barry, capital	200,000	250,000
Dale, capital	200,000	250,000
Total	$750,000	$900,000

On that date, Rachel sells her one-third partnership interest to Lisa for $300,000, consisting of cash and relief of Rachels share of the nonrecourse debt. The nonrecourse debt is shared equally among the partners. Rachels outside basis for her partnership interest is $250,000 (including her share of partnership debt). How much capital gain and/or ordinary income will Rachel recognize on the sale?