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P1 is a one-third owner in ABC LLC. P1 sold his interest in ABC to B1 for $95,000 in cash (plus assumption of liabilities of ABC). Assume P1's inside and outside basis in ABC are equal. ABC 's balance sheet at the dale of sals follows. Determine the amount and character of the gain or loss P1 will realize at the $10,000 ordinary gain and $10,000 capital gain $5,000 capital gain $5,000 capital loss $20,000 ordinary gain and $15,000 capital loss $5,000 ordinary income