Patty sold her 50% interest in a partnership for $18,500 when Patty's adjusted basis in the partnership was $10,000. The partnerships property at the time of the sale consisted of $10,000 in cash, $20,000 in accounts receivable for which the partnership had a $0 basis, and a capital asset worth $15,000 in which the partnership had a $20,000 basis. The partnership also had $8,000 in liabilities at the time of the sale, $4,000 of which were allocable to Patty, that were assumed by Patty's successor in interest. What is the amount and character of any gain or loss recognized by Patty on the sale?