Terris basis in her partnership interest was $120,000, including her $40,000 share of partnership liabilities. The partnership decides to liquidate, and after repaying all liabilities, distributes all remaining assets proportionately to the partners. Terri receives $30,000 cash and accounts receivable with a $20,000 basis and a $22,000 fair market value to the partnership. What gain or loss does Terri recognize, and what is her basis in the accounts receivable? a.$0 gain or loss; $20,000 basis. b.$0 gain or loss; $90,000 basis. c.$70,000 loss; $20,000 basis. d.$30,000 loss; $20,000 basis. e.$30,000 loss; $22,000 basis