Partner Z contributes property with a $$100,000$ value and a basis of $$60,000.$ Three months later, the partnership distributes $$60,000$ to Partner Z$.$ The $$60,000$ can't be characterized as a reasonable guaranteed payment or a distribution of operating cash flow. What is Z$\text{'}$s required gain on this transfer? $($Answer is not $$20,000$ or $$40,000)$