36. Jonna is a one-fourth partner in Andersen Partners. At the end of the year, her tax basis in her partnership interest was $25,000. At that time, she received a non-liquidating distribution from the partnership of property with a tax basis of $22,000 and a fair market value of $38,000.The distribution was not a disproportionate distribution. a. How much gain must Jonna recognize on receipt of the distribution from the partnership? b. What basis will she take in the property received? c. How would your answers change if the tax basis of the property had been $38,000 and its fair market value had been $50,000