(8) In a non-liquidating distribution, Pavel Chekov receives cash of $25,000 and land, which the partnership had a basis of $50,000 and FMV of $76,866. Pavel's basis in his partnership interest is $132,978. (a) How much gain or loss does Pavel recognize? What is Pavel's basis in the land? (c) What is his basis in the partnership after the distribution? (d) What is Pavel's basis in the partnership had been $45,978? How would this change your answer in (b) and (c)? (b)