Megan is a 1/3 partner in the Reeves Partnership (cash method partnership). Megan sells her entire interest to David for $120,000 cash. Just before the sale, Megan's basis in her partnership interest is $90,000. Reeves Partnership's assets on the sale date are as follows: Cash ($180,000 A/B; $180,000 FMV); Accounts Receivable ($0 A/B; $60,000 FMV); Land ($90,000 A/B; $120,000 FMV). What is the amount and character of Megan's gain or loss on the sale