In a proportionate liquidating distribution, Barbara receives a distribution of $40,000 cash, accountsreceivable (basis of $0 and fair market value of $20,000), and land (basis of $20,000 and fair market value of $30,000). In addition, the partnership repays all liabilities, of which Barbara's share was $40,000. Barbara'sbasis in the entity immediately before the distribution was $50,000. As a result of the distribution, what is Barbara's basis in the accounts receivable and land, and how much gain or loss does she recognize?