Edward Chance sold his 1/3 interest in CCS Partnership to Greg Randall for $112,000 cash on January 1, 2022. Chance’s basis in the partnership interest was $90,000 on the date of the sale.   An analysis of the financial records of the partnership revealed the following:   Asset                                 A/B                          FMV Accounts Receivable     $0                             $15,000 Inventory                         $80,000                   $89,000 Equipment                      $190,000                $232,000   What is Chance’s recognized gain on the sale of his partnership interest?   What is the character(s) of his gain on the sale?

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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  Edward Chance sold his 1/3 interest in CCS Partnership to Greg Randall for $112,000 cash on January 1, 2022. Chance’s basis in the partnership interest was $90,000 on the date of the sale.   An analysis of the financial records of the partnership revealed the following:

 

Asset                                 A/B                          FMV

Accounts Receivable     $0                             $15,000

Inventory                         $80,000                   $89,000

Equipment                      $190,000                $232,000

 

What is Chance’s recognized gain on the sale of his partnership interest?

 

What is the character(s) of his gain on the sale?

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