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 reads as follows $\begin{array}{lrr}&\text { Adjusted }\\&\text { Basis } & \text { FMV } \\\text { Cash } & \$ 150,000 & \$ 150,000 \\\text { Receivables } & -0- & 90,000 \\\text { Capital assets } & \underline{600,000} & \underline{660,000} \\\text { Total } & \$ 750,000 & \$ 900,000\\\\\text { Nonrecourse debt } & \$ 150,000 & \$ 150,000 \\\text { Rachel, capital } & 200,000 & 250,000 \\\text { Barry, capital } & 200,000 & 250,000 \\\text { Dale, capital } & \underline{200,000} & \underline{250,000} \\\text { Total } & \$ 750,000 & \$ 900,000\end{array}$ On that date, Rachel sells her one-third partnership interest to Lisa for $300,000, consisting of 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?