2 Mark and Windy are equal partners in WM Partnership. Mark's basis in the partnership at the beginning Of year is 220,000. He received current distribution his pro rate share of partnership assets: Basis FMV Cash Accounts receivable Inventory Equipment 150,000 0 80,000 50,000 Required (1) (2) Any gain or loss to (1) Mark (2) WM Basis to Mark for of each assets received (3) Basis to Mark at the end of year 150,000 100,000 60,000 50,000