d. 14.4: Christy contributes land (FMV = $50,000, basis $30,000) to the ABC partnership, and four years later gets a distribution (that was not assured at the time of the original contribution) of another piece of land (FMV-$60,000, basis = $50,000). Her basis in the partnership interest immediately before the distribution is only $55,000. Assume that she has not contributed any more properties to the partnership, so her net precontribution gain is still $20,000 (the unrealized appreciation on the property she contributed), and has been for four years. How much gain will she have to realize, what will be her basis in the partnership after the distribution, and what will the partnership's basis in the original contributed property be