At the beginning of the current year, Steven has a basis for his general partnership interest in the Hot-Wheelz Partnership equal to $30,000. He materially participates in the business activities of the partnership. On October 1, he receives a distribution of $7,500 cash. His distributive share of Hot-Wheelzs current year activities include a $2,500 net long-term capital gain and a $30,000 loss from ordinary operations. What amounts will he include in his current year's tax return? What amounts, if any, will he not be allowed to include? What is his ending basis in his partnership interest?(