The Balance Sheet of the equal Delana Partnership on August 31,2022 is as follows: Cash (Adjusted Basis - 5240,000 ; Fair Market Value - $240,000); Unrealized Receivables (Adjusted Basis - 50-; Fair Market Value - $180,000; Capital Assets (Adjusted Basis - 5330,000 ; Fair Market Value - $450,000) (Total Assets; (Adjusted Basis - $570,000; Fair Market Value - $870,000 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 - $240,000 ); Toya Capital (Adjusted Basis - 5140,000 ; Fair Market Value $240,000 ) (Total Liabilities And Equity (Capital) - (Adjusted Basis - 5570,000 ; Fair Market Value - $870,000, Rochelle sells her interest in the Partnership to someone outside of the Partnership for Cash of $240,000 and the assumption of her share of the Partnership Liabilities: The amount of Ordinary Income recognized by Rochelle for the sale of her Partnership interest is: $100,000.$60,000$40,000$230,000