9. (Non Liquidating, Cash Only) Partner D's basis in the ABD partnership is $50,000. The partnership's sole asset is cash. If D receives a non-liquidating distribution of $20,000. a. Is the distribution taxable? If yes, how much is taxable? b. What is D's basis in the partnership immediately after the distribution? c. If the distribution were instead $60,000 how would D treat the distribution? d. What would D's basis in the partnership be after the transaction in part C