In 2010, RAD Partnership was organized by three equal partners: two individuals (Rachael and Adam) and Depesh Corporation. On January 10, 2011, RAD Partnership purchases 18,000 shares of qualified small business stock in Miltown Corporation for $36,000. On December 2, 2020, RAD sells all of the Miltown Corporation stock for $180,000. Rachael, Adam, and Depesh Corporation each have a net capital loss from other transactions of $10,000. What are the tax implications of the sale for:

a. RAD Partnership 

b. Rachael 

c. Adam

d. Depesh Corporation