On August 31 of the Current Tax Year, the Balance

On August 31 of the current tax year, the balance sheet of the RBD General Partnership is as follows: $$\begin{array} { l r r } & \text { Adjusted } \\& \underline { \text { Basis } } & \underline { \text { FMV } } \\\text { Cash } & \$ 150,000 & \$ 150,000 \\\text { Receivables } & - 0 - & 90,000 \\\text { Capital assets } & 600,000 & 660,000 \\\text { Total } & \underline { \mathbf { \$ 7 5 0 , 0 0 0 } } & \underline { \mathbf { \$ 0 0 0 , 0 0 0 } } \\& & \\\text { Nonrecourse debt } & \$ 150,000 & \$ 150,000 \\\text { Rachel, capital } & 200,000 & 250,000 \\\text { Barry, capital } & 200,000 & 250,000 \\\text { Dale, capital } & \underline { 200,000 } & \underline { 250,000 } \\\text { Total } & \mathbf { \$ 7 5 0 , 0 0 0 } & \mathbf { \$ 9 0 0 , 0 0 0 }\end{array}$$ On that date, Rachel sells her one-third partnership interest to Lisa for $300,000, including cash and relief of Rachel's share of the nonrecourse debt. The nonrecourse debt is shared equally among the partners. Rachel's outside basis for her partnership interest is $250,000 (including her share of partnership debt). How much capital gain and/or ordinary income will Rachel recognize on the sale?