Roberta Wynn has been a partner in the Cato Partnership for a number of years. With the permission of the other partners, she sells her partnership interest to a third party. At the time of sale, her basis in her partnership is only $100. For the portion of the year to the date of sale, she is allocated a partnership loss of $2,100. If she receives $10,000 for her partnership interest, what are the tax consequences of the sale and the results of partnership operations in her final year?