10. In a liquidating distribution Ann receives cash of $3,000, inventory in which the partnership's basis was $1,800, and land in which the partnership's basis was $10,000. Her basis in her interest was $25,000. What's her gain or loss on the distribution? What's her basis in the inventory? What's her basis in the land? Now suppose only the cash and inventory were distributed and not the land -- how much gain or loss would she have and what would her basis in the inventory be