5566359&cmid=1830829&page=29 uestion 00 cash and equipment with a fair market value of $ oration had an adjusted tax basis of $8,000 in the di ed liability of $3,000 (Ginny assumes the liability). Cro Cumulated E&P. 4 basis in the distributed equipment? 30 f5 A f6 J f7 P lyr fg fg f10 num lk fn