marinda is a one third partner in the mwh partne/

At the time of the distribution, the partnership has $30,000 of outstanding liabilities, which the three partners share equally. Marinda’s basis in her partnership interest before the distribution was $80,000, which includes her share of liabilities. What are the amount and character of the gain or loss recognized by Marinda and the MWH Partnership on the liquidating distribution? Assume that no Sec. 754 election is in effect.