An investor formed a limited liability company treated as a partnership for Federal income tax purposes (not a C Corporation); when cash is distributed from the entity to its member's, what effect does this cash transaction generally have on the member's/investor's basis? The cash distribution is added to the investor's capital gain. The cash distribution is subtracted from the investor's capital gain. The cash distribution is added to the investor's partnership basis. The cash distribution is subtracted from the investor's capital account. None of the above