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)

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

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

Basis:

d. What is Alyssas basis in the distributed assets? Basis in Cash:

Basis in property:

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

Remaining basis: