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: (Leave no answer blank. Enter zero if applicable.)

Partner	Outside Basis
Adam	$	14,300
Alyssa		14,300

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

Partner	Distribution
Adam	Cash	$	22,600
Alyssa	Cash	$	11,200
	Property	$	11,400	(FMV) ($8,200 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?