Peggy's basis in her Partnership Interest is $28,000, Peggy receives a proportionate Liquidating Distribution of $15,000 Cash and Inventory having a basis of $12,000 to the Partnership and a Fair Market Value of $18,000. As a result of this transaction Peggy has a(n): Capital Loss of $1,000 O Capital Loss of $2,000 O Ordinary Loss of $1,000 O Ordinary Loss of $2,000