Paul is a partner in the Cortney, Delta, and Gamma Partnership. The adjusted basis of his partnership interest at the end of the year 2022 was $42,000, which includes his $15,000 share of partnership liabilities. Paul sold his interest in the partnership for $30,000 and was relieved of his share of partnership liabilities. What is the gain or (loss) Paul must recognize? Calculator A $45,000 B $0 C $(12,000) D $3,000