The Balance Sheet of the equal MVR Partnership on August 31, 2020 is as follows: Cash - $300,000 (Adjusted Basis); $300,000 (Fair Market Value); Unrealized Receivables - $-0- (Adjusted Basis); $60,000 (Fair Market Value); Capital Assets - $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. O $250,000. O $270,000. $100,000