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: 
What is the amount and character of Doris' gain or loss on the distribution? What is her basis in the distributed assets?
Definitions:
Sensitization
The process of becoming more sensitive to a particular stimulus over time, often as a result of repeated exposure.
Readiness
A state of being fully prepared or in a suitable condition for an immediate action or use.
Fixed Action Pattern
An instinctive behavioral sequence that is relatively invariant within the species and almost inevitably runs to completion once initiated.
Dishabituation
The renewal of a response, previously habituated, following a change in stimulus.
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