DEF is an equal general partnership in which capital is not a material income producing factor (i.e., it is a service partnership). D is planning to retire when the DEF balance sheet is as follows: Assets Liabilities Book FMV Cash 360 360 Liabilities = 300 Accounts Receivable 0 150 Capital Assets 90 450 Goodwill 0 240 450 1200 Capital Accounts Book FMV D 50 300 E 50 300 F 50 300 150 900 Ds outside basis is $150. There is no provision in the partnership agreement for goodwill. Describe the tax consequences if the partnership makes a lump sum distribution to D of $300 in cash in complete liquidation of her partnership interest. Would your answer change if a payment for goodwill was called for by the partnership agreement in question?