Caroline has a basis of 62000 in her partnership interest. on May 15 of the current year, the partnership distributes to her, in a proportionate current distribution, cash of 25,000, cash basis receivables with an inside basis of zero worth 30,000, and land with a basis and fair market value of 110,000

A. how much is Caroline's realized gain

B. How much is Caroline's recognized gain

C. What is Caroline's basis in the

Cash

Receivables

Land