Problem $4$

Carrie purchased a $40\%$ partnership interest for $$86,000$ in February $2019.$ Her share of

partnership income in $2019$ was $$44,000,$ in $2020$ was $$50,000,$ and in $2021$ was $$24,000.$ She

made no additional contributions to$,$ or withdrawals from, the partnership. On December $18,$

$2021,$ Carrie sold her partnership interest for $$206,000.$ What is her gain or loss on the sale of her

partnership interest?