The PLM Partnership balance sheet includes the following assets on December 31 of the current year: Cash Accounts receivable Basis FMV $230,000 $230,000 0 75,000 70,000 100,000 $300,000 $ 405,000 Land Total Pamela, a 1/3 partner, has an adjusted basis of $100,000 for her partnership interest. If Pamela sells her entire partnership interest to Emma for $135,000 cash, how much capital gain and ordinary income must Pamela recognize from the sale