Partnership a calendar year, cash-method partnership has been in istence since 2015 1 balance sheet as of June 30, 2021 is as follows: Basis Fair Market Value Cash $30,000 $30,000 Accounts Receivable -0- 30,000 Collectibles 20,000 32.000 32,000 20,000 28.000 40.000 $120,000 $90,000 30.000 40,000 Capital lennie Et Capital Jeff 30,000 40,000 Chat Loune Evolution Capital Greg 30.000 40.000 fice 365 40,000 30,000 Jennie 40,000 30.000 Colete 30.000 40.000 Capital Gres $90,000 $120,000 D to CE Kaune Office 365 Jennie sells her partnershin inter Jennie ses her partnership interest to Norm on June 30, 2021 for 550.000 On June 30, 2021, Jennie's basis in her partnership interest was $30.000. Jennie made no contributions and did not receive any distributions from the partnership during 2021. The partnership's ordinary business income/loss for the year was ($6,000). Compute Jennie's recognized gain/loss from the sale of her partnership interest and the character of the gain/loss