{1}A partnership has a complete proportional liquidation.Neil has a partnership basis of $100,000 and receives $40,000 cash, inventory with a basis to the partnership of $30,000, and a capital asset with a partnership basis of $20,000. The inventory and capital asset have fair market values of $20,000 and $30,000, respectively.What is his basis in the inventory?

{2}A partnership has a complete proportional liquidation.Mark has a partnership basis of $50,000 and receives $20,000 cash and a capital asset with a basis to the partnership of $25,000 and a fair market value of $40,000.What is his basis in the capital asset?

{3}A partnership has a complete proportional liquidation.Oscar has a partnership basis of $40,000 and receives a distribution of $10,000 cash and an account receivable with a basis of $0 to the partnership (value is $15,000).What is his recognized gain or loss?