The December 31, 2010, balance sheet of the DIP General Partnership is as follows:

Cash $180,000 $180,000

Receivables 0 60,000

Capital assets 90,000 120,000

Total $270,000 $360,000

Dana, capital $90,000 $120,000

Ivan, capital $90,000 120,000

Patty, capital $90,000 120,000

Total $270,000 $360,000

The partners share equally in partnership capital, income, gain, loss, deduction, and credit and capital is not a material income-producing factor. On December 31, 2010, general partner Dana receives a distribution of $120,000 cash in liquidation of her interest under § 736. Dana's outside basis for the partnership interest immediately before the distribution is $90,000. How much Dana's distribution, if any, is considered ordinary income, return of capital and capital gain.