tasha and john formed a partnership. tasha received a 40% interest in partnership capital and profits in exchange for contributing land (basis of $30,000 and fair market value of $120,000). john received a 60% interest in partnership capital and profits in exchange for contributing $180,000 of cash. three years after the contribution date, the land contributed by tasha is sold by the partnership to a third party for $150,000. how much taxable gain will tasha recognize from the sale?