Partner A of the equal general ABCD partnership contributes property (FMV = $200,000, basis = $20,000, associated liability = $120,000), to the partnership. A's basis in her partnership interest before the contribution (including A's share of partnership liabilities) is $30,000, and the partnership has liabilities of $80,000. The other partners also contribute property, so A's interest in the partnership does not change. What is A's gain or loss, if any, on the contribution, and what is A's basis in the partnership after the contribution.