13. Trumpet partnership has two sets of assets, uncollected receivables, and capital asset parcels of land. Partner Trum's adjusted basis in the partnership is $80. She receives a full liquidating distribution, her proportionate share of the receivables worth $50 with a basis to the partnership of $30, and land worth $100 with an adjusted basis of $70.

a. Does Trum's recognize gain or loss on the distribution?

b. What is Trum's adjusted basis in the land?

c. What is Trum's adjust basis in the receivables?