1. Adam and Alyssa are equal partners in the PartiPilo Partnership. The partners formed the partnership three years ago by contributing cash. Prior to any distributions, the partners have the following bases in their partnership interests: On December 31 of the current year, the partnership makes a pro rata operating distribution of: a) What are the amount and character of Adam's recognized gain or loss? b) What is Adam's remaining basis in his partnership interest? c) What are the amount and character of Alyssa's recognized gain or loss? d) What is Alyssa's basis in the distributed assets? e) What is Alvssa's remaining basis in her partnership interest