QUESTION 6 The Balance Sheet of the equal Delana Partnership on August 31, 2020 is as follows: Cash (Adjusted Basis - $240.000. Fair Market Value - $240,000). Unrealized Receivables (Adjusted Basis - 5-0 Fair Market Value - $120.000). Capital Assets (Adjusted Basis - $330.000. Fair Market Value - $510 000) (Total Assets: (Adjusted Basis - 5570,000, Fair Market Value - $870,000) Notes Payable (Adjusted Basis - $180,000 Fair Market Value - 3180,000 Capital Accounts. Rochelle Capital (Adjusted Basis - $130,000 Fair Market Value - $230,000). Kendra Capital (Adjusted Basis - $130,000 Fair Market Value - $230,000). Toya Capital (Adjusted Basis - $130.000, Fair Market Value - $230,000) (Total Liabilities And Equity (Capital) - (Adjustod Basis- $570,000 Fair Market Value - 5870.000). Rochelle sells her interest in the Partnership to someone outside of the Partnership for Cash of $230,000 and the assumption of her share of the Partnership Liabilities. The amount of Capital Gain recognized by Rochelle for the sale of her Partnership Interestis: $230,000 $ 40.000 $100,000 $ 60.000