Question: Amina is a 10 percent general partner in the Biscalli Construction Co. partnership. Amina received a nonliquidating distribution of property with a fair market value (FMV) of $175,000 and an adjusted basis to the partnership of $150,000. Amina's basis in her partnership interest immediately before the distribution is $125,000. What amount of gain or loss does Amina recognize related to the property distribution?