Partner X in the XYZ partnership (an equal partnership between X, Y, and Z) sells some land to the partnership. Xs basis in the land is $200,000, and the FMV and sales price is $150,000. Suppose that Y is Xs father, and the partnership later sells the land for $180,000. What is the partnerships gain or loss on the sale? a. 20,000 b. 30,000 c. -20,000 d. 0