The CHS Partnership's Balance Sheet Presented Below Is Prepared on a Cash

The CHS Partnership's balance sheet presented below is prepared on a cash basis at September 30 of the current year.
$$\begin{array} { | l | c | c | } \hline { \text { Assets } } & \text { Basis } & \text { Fair Market Value } \\\hline \text { Cash } & \$ 12,000 & \$ 12,000 \\\text { Accounts receivable } & 0 & 48,000 \\\text { Land (capital asset) } & \underline { 63,000 } & \underline { 90,000 } \\\text { Total } & \underline { \$ 75,000 } & \$ 150,000 \\\hline\end{array}$$ $$\begin{array} { | l | c | c | } \hline { \text { Equities } } & \text { Basis } & \text { Fair Market Value } \\\hline \text { Notes payable } & \$ 30,000 & \$ 30,000 \\\text { Cindy, Capital } & 15,000 & 40,000 \\\text { Helen, Capital } & 15,000 & 40,000 \\\text { Sally, Capital } & \underline { 15,000 } & \underline { 40,000 } \\\text { Total } & \underline { \$ 75,000 } & \$ 150,000 \\\hline\end{array}$$ Cindy withdraws from the partnership under an agreement whereby she takes one-third of each of the three assets and assumes $10,000 of the notes payable. Her basis for the partnership interest before any distribution is $25,000. What gain/loss should she report for tax purposes?