Shauna Is a 50 Percent Partner in the SH Partnership

Shauna is a 50 percent partner in the SH Partnership. Shauna sells one-half of her interest to Kara for $60,000 cash. Just before the sale, Shauna's basis in her entire partnership interest is $150,000, including her $60,000 share of the partnership liabilities. SH's assets on the sale date are as follows: What is the amount and character of Shauna's gain or loss on the sale?

A) $30,000 ordinary incomeand $15,000 capital loss.
B) $45,000 capital gain.
C) $15,000 capital loss.
D) $15,000 ordinary income and $30,000 capital gain.