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Dawn, Ethan and Gary form an equal general partnership, DEG. Gary contributes Property #3 with a fair market value of $120,000 and an adjusted basis in his hands of $165,000. Dawn and Ethan each contribute $120,000 of cash to the DEG partnership. Each partners' capital account was credited for $120,000. As permitted by law, for purposes of section 704(c), the partnership elected the traditional methodfor Property #3.

If the DEG partnership sells Property #3 for $138,000. What would be the book gain (loss) and tax gain (loss) allocated to Dawn, Ethan and Gary as a result of the sale of Property #3?