Problem 21-55 (LO 21-1, LO 21-6) [The following information applies to the questions displayed belowj Michelle pays $156,000 cash for Brittany's one-third interest in the Westlake Partnership. Just prior to the sale, Brittany's basis in Westlake is $100,200. Westlake reports the following balance sheet: Tax Basis FMV Assets: Cash Land Totals $100,200 $100,206 200,400 367,800 $300,600 $468,000 Liabilities and capital: Capital - Amy - Brittany - Ben 100,200 100, 200 100, 200 $300,600 Totals (Do not round intermediate calculations. Leave no answer blank. Enter zero if applicable.) Problem 21-55 Part d d. How much gain or loss would Michelle recognize? ecognized aain