1 . The DEF partnership has the following balance sheets Basis FMY Land $30 000 $45,000 Liabilities 80 SO D $10 000 $15.000 $10.000 $15 00 $10.000 $15 000 $30 000 $45,000 I sold his interest to G for $15 000 , with $9000 payable this year and $6 090 next year How much and what character of gain will D have to recognize in each of the two years