7. Tony received a liquidating distribution of $30,000 in cash and $20,000 in unrealized receivables from Tiger Enterprises, which also liquidated. At the time of the distribution, the partnership had the following balance sheet: Cash Accounts Receivable Total Capital, Tony Capital, Sam Total AB FMV $50,000 $50,000 $0 $50,000 $50,000 $100,000 $25,000 $50,000 $25,000 $50,000 $50,000 $100,000 Tony's basis in the partnership is $25,000. What are the tax consequences, if any of this distribution to Tony? (5 points)