Brown Partnership has 3 partners, Sally, Sam, & Trevor with the following facts: Brown Partnership's Assets: Tools: FMV $700,000; Inside Basis $800,000 Land: FMV $999,999; Inside Basis $7,000,000 Cash: FMV $500,000; Inside Basis $500,000 Desk: FMV $200; Inside Basis $50 Partner's Outside Basis and Capital Interest: Sally's Outside Basis: $450,000 Sam's Outside Basis: $1,000,000 Trevor's Outside Basis: $600,000.

If Brown Partnership distributes to Sally the desk as part a liquidating distribution, what will be Sally's recognized gain (loss) due to the distribution?