The Balance Sheet of the equal MVR Parthership on August 31, 2022 is as follows: Cash - $300,000 (Adjusted Basis); $300,000 (Fair Market Value): Unrealized Recelvables - \$-0- (Adjusted Basis); \$60,000 (Fair Market Value); Capital A5sets - $210,000 (Adjusted Basis); $450,000 (Fair Market Value); Total Assets - $510,000 (Adjusted Basis); $810,000 (Fair Market Value), Notes Payable - \$150,000 (Adjusted Basis); \$150,000 (Fair Market Value); Capital Accounts: Mercedes Capital - $120,000 (Adjusted Basis); $220,000 (Fair Market Value); Velma Capital - \$120,000 (Adjusted Basis); $220,000 (Fair Market Value); Rosetta Capital - $120,000 (Adjusted Basis); $220,000 (Fair. Market Value); Total Liabilities And Partners' Capital - $510,000 (Adjusted Basis); $810,000 (Fair Market Value). Mercedes sells her interest in the Partnership to someone outside of the Partnership for Cash of $220,000 and the assumption of her share of the Partnership Liabilities. The Gain or Loss Realized (and Recognized) by Mercedes for the sale of her Partnership Interest is: $220.000 $250,000 $270,000 $100,000