Doris Owns a 1/3 Capital and Profits Interest in the Calendar-Year

Doris owns a 1/3 capital and profits interest in the calendar-year DB Partnership. Her adjusted basis for her partnership interest on July 1 of the current year is $20,000. On that date, she receives an operating distribution of her share of partnership assets shown below: $$\begin{array} { | l | c | c | } \hline & \text { Partnership's Basis in Asset } & \text { Asset's Fair Market Value } \\\hline \text { Cash } & \$ 81,000 & \$ 81,000 \\\hline \text { Inventory } & 36,000 & 24,000 \\\hline \text { Land } & 120,000 & 135,000 \\\hline\end{array}$$ What is the amount and character of Doris' gain or loss on the distribution? What is her basis in the distributed assets?