To raise some immediate cash after the formation, the partnership decides to sell the

land and building to a third party and lease it back. The buyer pays $$40,000$ cash

for the land and $$80,000$ cash for the building in addition to assuming the $$54,000$

mortgage. Assume the partnership claimed no additional depreciation on the building

before the sale. What is each partner$$s distributive share of the gains, and what is the

character of the gains