QUESTION 23 The Balance Sheet of the equal Delana Partnership on August 31, 2023 is as follows: Cash (Adjusted Basis - \$240,000; Fair Market Value - $240,0005, Unrealired Basis - \$570,000; Fair Market Value - $870,000 ); Notes Payable (Adjusted Basis - $180,000; Fair Market Value - $180,000; Capital Accounts: Prochelle Capital (Adjusted Basis - \$130,000; Fair Market Value - $230,000 ) Kendra Capital (Adjusted Basis - $130,000; Fair Market Value - $230,000; Toya Capital (Najustud Basis $130,000; Fair Market Value - $230,000 ) (Total Liabilities And Equity (Capital) - (Adjusted Basis - \$570,000; Fal Market Value - 5870,000 ) Rochelle seis her interest in the Partnership to someone outside of the Partnership for Cash of $230,000 and the assumption of her share of the Partnersinip Uabilises. The amount of Capital Gain recognized by Rochelle for the sale of her Partnership Interest is: $100,000. $230,000. $40,000. $60,000