in addition to performing value analysis on the services its properties offer, starwood evaluates the performance of its suppliers against contract metrics. using the bed linens and terry cloth supplier as an example, describe some of the metrics starwood should use.

Barry owns a 50 percent interest in b& b interests, a partnership. his brother, benny, owns a 35 percent interest in that same partnership, and the remaining 15 percent is owned by an unrelated individual. during 2016, barry sells a rental property with a basis of $60,000 to b& b interests for $100,000. the partnership intends to hold the rental as inventory for resale. what is the amount and nature of barry’s gain or loss on this transaction?