Partner A of the equal general ABCD partnership contributes property (FMV = $200,000, basis = $20,000, associated liability = $120,000), to the partnership. As basis in her partnership interest before the contribution (including As share of partnership liabilities) is $30,000, and the partnership has liabilities of $80,000. The other partners also contribute property, so As interest in the partnership does not change. What is As gain or loss, if any, on the contribution, and what is As basis in the partnership after the contribution?