Complete the chart for each of the following independent distributions. Assume that all distributions are nonliquidating and pro rata to the partners, that no contributed property was distributed, that all precontribution gain has been recognized before these distributions, and that no Sec. 754 election is in effect.

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Property Distributed Partner's Basis and Property's Basis to Property's Property's Basis to Partner Gain/Loss Partnership FMV a. Basis Predistribution $20,00D Cash S6,000 S 6,000 PostdistributionS Land 4,000 15,000 Gain or loss Machinery 3,000 2,000 b Basis Predistribution $20,000 Cash S 3,000 S 3,000 Postdistribution Land 6,000 4,000 Gain or loss Inventory 7,000 7,500 c Basis Predistribution 526,00D Cash S35,000 S35,000 PostdistributionS Land-Parcel 1 6,000 10,000 Gain or 1oss Land-Parcel 218,000 18,000 d Basis PredistributionS28,000 Land-Parcel 1 S 4,000 S6,000 Postdistribution_ Land-Parcel 2 6,000 10,000 Gain or loss Land-Parcel 3 4,000 10,000