SSC is a cash basis partnership. It has the following balance sheet on December 31, 2019:

Basis Fair Market Value

Cash $ 180,000 $ 180,000

Accounts Receivable 0 60,000

Land 90,000 120,000

Total $ 270,000 $ 360.000

Susan, a one-third partner, has an adjusted basis of $ 90,000 in her partnership interest. If Susan sells her entire partnership interest to Emma for $ 100,000, cash what is the amount and character of Susan's gain?

Chose one:

$ 10,000 capital gain

$ 10,000 ordinary income

$ 20,000 ordinary income, $ 10,000 capital gain

$ 10,000 capital loss; $ 20,000 ordinary income