6. Tom is a partner in TXY partnership. His adjusted basis in the partnership is $30,000. During the year, he receives the following distributions: AB FMV Cash $25,000 $25,000 Property $25,000 $50,000. These are non-liquidating, proportionate, pro-rata distributions. a. What gain, if any, must Tom recognize on these distributions? (5 points) b.. What is Tom's basis in the property? (5 points)