25. Suzy owns a 25% capital and profits interest in the calendar-year SJDV Partnership. Her adjusted basis for her partnership interest on July 1 of the current year is $200,000. On that date, she receives a proportionate nonliquidating current distribution of the following assets: Partnerships Basis in Asset Assets Fair Market Value Cash $ 80,000 $ 80,000 Inventory 130,000 150,000 Land 90,000 105,000 a. Calculate Suzys recognized gain or loss on the distribution, if any. b. Calculate Suzys basis in the inventory received. c. Calculate Suzys basis in land received. The land is a capital asset. d. Calculate Suzys basis for her partnership interest after the distribution