Complete the chart for each of the following independent distributions. Assume that all distributions are liquidating and pro rata to the partners, that no contributed property was distributed, that all precontribution gain has been recognized before these distributions, and that no Sec. 754 election is in effect.

d. Basis: $ $ 4,000 $ 6,000 Predistribution Postdistribution Gain or loss 28,000 Land-Parcel 1 0 Land-Parcel 2 0 Land-Parcel 3 10,000 6,000 4,000 10,000