The Balance Sheet of the equal MVR Partnership on August 31, 2022 is as follows: Cash - $300,000 (Adjusted Basis); $300,000 (Fair Market Value); Unrealized Receivables - \$-0. (Adjusted Basis); $90,000 (Fair Market Value); Capital Assets - \$240,000 (Adjusted Basis); $450,000 (Fair Market Value); Total Assets - \$540,000 (Adjusted Basis); $840,000 (Fair Market Value). Notes Payable - $180,000 (Adjusted Basis); \$180,000 (Fair Market Value): Capital Account5; 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 - $540,000 (Adjusted Basis); $840,000 (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: $270,000.$100,000.$250,000.$220,000