A is an equal ABC $($a cash method partnership$).$ A has an outside basis in ABC of $100.$ A receives a proportionate current distribution in each of the following independent scenarios. What are the tax implications of each?

A$.$ $$75$ in cash

B$.$ $$120$ in cash

C$.$ $$75$ in cash, A$/$R with AB:$0$ and FMV:$$120$

D$.$ $$120$ in cash, A$/$R with AB:$0$ and FMV:$$120$

E$.$ $$75$ in cash, A$/$R with AB:$0$ and FMV:$$120,$ Land with AB:$$10$ and FMV:$$200$

F$.$ $$120$ in cash, A$/$R with AB:$0$ and FMV:$$120,$ Land with AB:$$10$ and FMV:$$200$

G$.$ $$75$ in cash, Land with AB:$10$ and FMV:$$120$

H$.$ $$120$ in cash, Land with AB:$10$ and FMV:$$120$

I. $$75$ in cash, Land with AB:$$30$ and FMV:$$120$

J$.$ $$75$ in cash, Land with AB:$$30$ and FMV:$120,$ Land with AB:$$50$ and FMV:$$200$

K$.$ $$120$ in cash, Land with AB:$$30$ and FMV:$120,$ Land with AB:$$50$ and FMV:$$200$