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Mikaere's basis in the Jimsoo Partnership is $$53,500.$ In a proportionate liquidating distribution, Mikaere receives cash of $$7,100$ and two capital assets: $(1)$ Land A with a fair market value of $$20,200$ and a basis to Jimsoo of $$16,150,$ and $(2)$ Land $B$ with a fair market value of $$10,075$ and a basis to Jimsoo of $$16,150.$ Jimsoo has no liabilities.

a$.$ How much gain or loss will Mikaere recognize on the distribution? What is the character of any recognized gain or loss?