A and B form AB partnership in January $2023.$ As part of the formation transaction $($i$)$ A transfers Property $1,$ having a value of $$100$ and a tax basis of $$20,$ to AB partnership and $($ii$)$ B transfers Property $2,$ having a value of $$150$ and a tax basis of $$50,$ to AB partnership. Property $2$ is encumbered by a $$50$ liability; B transfers Property $2$ to AB partnership subject to$,$ and AB partnership assumes, the $$50$ liability.$$ AB partnership expects to make monthly cash distributions to each of A and B beginning in January $2024.$ Could the disguised sale of property rules apply in this fact pattern?