When Anna sells her $60\%$ interest in The Aero Partnership to Janet and Ashley for $$135,000$ in cash, she will realize a capital gain of $$27,000,$ calculated by subtracting her basis of $$108,000$ from the sale proceeds of $$135,000$; this gain is considered taxable income for Anna. What issues should Anna, Janet, and Ashley consider before this sale takes place? Further, discuss what ethical issues are present in the scenario, and provide a Biblical perspective to frame these issues.