Albert is a partner with a one-third interest in a partnership. The partnership reported the following balance sheet information on December 31, Year 2: Cash $25,000 Capital, Albert 8,000 Capital, Barry 8,000 Capital, Crane 9,000 Albert's tax basis in the partnership interest is $8,000. If the partnership distributed $7,500 cash in complete liquidation of Albert's interest on December 31, Year 2, what amount and type of gain or loss (ordinary, capital, Section 1231), if any, would Albert recognize? Show work for partial credit