The Balance Sheet of the equal Delana Partnership on August 31, 2021 is as follows: Cash (Adjusted Basis - $240,000; Fair Market Value - $240,000): Unrealized Receivables (Adjusted Basis 5-0; Fair Market Value - $180,000): Capital Assets (Adjusted Basis - $330,000; Fair Market Value - $450,000) (Total Assets: (Adjusted Basis - 5570,000 Fair Market Value - 5870,000): Notes Payable (Adjusted Basis - $150,000; Fair Market Value - $150,000): Capital Accounts: Rochelle Capital (Adjusted Basis: $140,000; Fair Market Value $240,000) Kendra Capital (Adjusted Basis - $140,000; Fair Market Value $240,000x Toya Capital (Adjusted Basis. $160,000; Fair Market Value - $240,000) (Total Usbilities And Equity (Capital) - (Adjusted Basis - $570,000; Fair Market Value - $870,000). Rochelle sells her Interest in the Partnership to someone outside of the Partnership for Cash of $260,000 and the assumption of her share of the Partnership Labilities. The Amount Realized by Rochelle for the sale of her Partnership Interest is: O $230,000 $170,000 $290,000 $ 60,000