The balance sheet of the equal Delana Partnership on August $31,2023$ is as follows: Cash $($Adjusted Basis $-$ $$240,000$; Fair Market Value $-$ $$240,000)$; Unrealized Receivables $($Adjusted Basis $-$ $$-0$; Fair Market Value $-$ $$120,000)$: Capital Assets $($Adjusted Basis$-$ $$330,000$; Fair Market Value $$510,000)($Total Assests: $($Adjusted Basis $-$ $$570,000$; Fair Market Value $-$ $$870,000)$: Notes Payable $($Adjusted Basis $-$ $$180,000$; Fair Market Value $-$ $$180,000)$: 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 $-$ $$230,000)($Total Liabilities And Equity $($Capital$).($Adjusted Basis $-$ $$570\mathrm{.}000$: Fair Market Value $-$ $$870,000).$ The Partnership makes a liquidating Distribution to Rochelle of Cash of $$20,000,$ Unrealized Receivables of $$40,000$ and Capital Assets worth $($fair market value $$170,000.$ The remaining, Partnersassume Rochelle's share of the Partnership Liabilities. The Gain or Loss realized $($and recognized$)$ by Rochelle for the Liguidation of her Partnership interest is

$A.$ $$100,000B.$ $$40,000C.$ $$60,000D.$ $$0$