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15. The December 31, balance sheet of DBW, LLP, a service- providing partnership is as follows. Adju Basis FM $180,000180,000 ash Receivables Capital assets90000 120,00 -0 Total ana, capital $90,0003120,000 Brooke, cap90,000 120,000 Whitney, capta.000 120.000 otal The partners share equally in partnership capital, income, gain, loss, deduction, and credit. Capital is not a material income- producing factor to the partnership. On December 31, partner Dana (who is an active managing partner in the partnership) receives a distribution of $120,000 cash in liquidation of her partnership interest under S 736. Dana's outside basis for the partnership interest immediately before the distribution is $90,000. How much is Dana's gain or loss on the distribution and what is its character