Shauna Is a 50% Partner in the SH Partnership What Is the Amount and Character of Shauna's Gain or Sells

Shauna is a 50% 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: $\begin{array}{c}\begin{array}{lll}\\Cash\\Inventory\\\text{Land held for investment}\\Totals\\\end{array}\begin{array}{lll}\underline{\text { Basis }} \\\mathbf{8 0 , 0 0 0} \\\mathbf{6 0 , 0 0 0} \\\underline{\mathbf{1 6 0 , 0 0 0}} \\\$ \mathbf{3 0 0 , 0 0 0}\\\end{array}\begin{array}{lll}\underline{FMV}\\\mathbf{\$ 8 0 , 0 0 0} \\\mathbf{1 8 0 , 0 0 0} \\\underline{\mathbf{1 0 0 , 0 0 0}} \\\mathbf{\$ 3 6 0 , 0 0 0}\\\end{array}\end{array}$ What is the amount and character of Shauna's gain or loss on the sale?

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