ABCD is an equal four person partnership that has a fiscal year ending on June 30 . For its fiscal year ending on June 30,2020,ABCD has $732,000 in bottom-line income, $200,000 of which was earned prior to December 1, 2019. In addition, ABCD has a capital gain of $80,000 from the sale of stock on May 1, 2020. Note that 2020 is a leap year. On December 7, 2019, A sells her 25% partnership interest to P. Both A and P are calendar year taxpayers. (a) How will the partnership's taxable income for its FYE June 30, 2020 allocable to the 25% interest that was sold by AS be divided between A and P if the partnership uses (i) the interim closing of the books method and the semi-monthly convention