Vino & Partners is a partnership Amy has held an interest in since before she met Josetta. Vino & Partners offers wine courses to restaurateurs and other individuals who want to learn more about natural wines. Amy does not work full time at Vino & Partners but does occasionally give courses. Amy has a 25% interest with an ACB on January 1, 2022 of $320,000. Vino & Partners incurred a $100,000 business loss for 2022. Since Amy will be moving to Italy, the other partners have indicated that they would be willing to purchase her share of the partnership for a total of $200,000. They will need a bit of time to gather the funds so the proposed sale would take place on January 1, 2023. Amy would like to understand the implications of the 2022 partnership loss, as well as how much after-tax cash she will retain from the sale of her partnership. Any funds received from this sale she will contribute to the purchase of the Italian villa. Assume Limited Partnership.