1. The DEF partnership has the following balance sheets: D sold his interest to G for $15,000, with $9,000 payable this year and $6,000 next year. How much and what character of gain will D have to recognize in each of the two years? 2. The DEF partnership has the following balance sheet: D sold his interest (holding period = three years) to G for $10,000 cash, with $6,000 payable this year and $4,000 next year. How much and what character of gain will D have to recognize in each of the two years