A partner sells a $25\%$ interest in a partnership that the partner has owned for six$$years$.$ The partnership operates on a cash basis and has no liabilities. The partner's adjusted basis in the partnership interest is $$45,000.$ At the time of sale, the partnership's assets are as follows: $$The partner sells the partnership interest for $$64,000.$ What is the amount and character of gain or loss recognized by the partner on this sale?

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