Is sec1231 gain considered passive/active?

[Roy Mitle]

I invested in a syndicate that shows 1231 gain due to sale of some of its properties. Some of the other properties in the syndicate have not been sold so it is not final K1. This shows up in box10 of K1

My CPA says I have to pay capital gains on that 1231 and I cannot offset that capital gain against any other passive losses. For instance I have yearly passive losses from my own rental property (Schedule E). I also have passive losses from other partnerships (K1 box 2).

She claims sec1231 is active capital gain even though it was done by my syndicate. Is she right?