Adam and Alyssa are equal partners in the PartiPilo Partnership. The partners formed the partnership three years ago by contributing cash. Prior to any distributions, the partners have the following bases in their partnership interests:

Partner Outside Basis

Adam $ 21,200

Alyssa $ 21,200

On December 31 of the current year, the partnership makes a pro rata operating distribution of:

Partner Distribution

Adam Cash $ 29,100

Alyssa Cash $ 10,200

Property $ 18,900 (FMV) ($17,500 basis to partnership)

b. What is Adams remaining basis in his partnership interest?

d. What is Alyssas basis in the distributed assets?

e. What is Alyssas remaining basis in her partnership interest?