The SSC$,$ a cash$-$method partnership, has a balance sheet that includes the following assets on December $31$ of the current year:

$$BasisFMVCash$ $180,000$$ $180,000$Accounts receivable$060,000$Land$90,000120,000$Total$ $270,000$$ $360,000$

Susan, a one$-$third partner, has an adjusted basis of $$90,000$ for her partnership interest. If Susan sells her entire partnership interest to Emma for $$100,000$ cash, what is the amount and character of Susan's gain or loss from the sale?