BDD Partnership is a service$-$oriented partnership that has three equal general partners. One of them, Barry Evans, sells his interest to another partner, Dale Allen, on December $31($the last day of the current tax year$)$ for $$90,000$ cash and the assumption of Barry's share of partnership liabilities. $($Liabilities are shared equally by the partners.$)$

Immediately before the sale $($after reflecting operations for the year$),$ the partnership's cash basis balance sheet was presented as shown below. Assume that the capital accounts before the sale reflect the partners' bases in their partnership interests, excluding liabilities. The payment exceeds the stated fair market value of the assets because of goodwill that is not recorded on the books.

$\backslash$table$[[\backslash$table$[[$Cash$],[$Account receivable$],[$Capital assets$]],\backslash$table$[[$Basis$],[$$$120,000$