dentify which statements are true

$1.$ partners relief of debt is treatedd as if parter receives a cash distrbution

$2.$ when partnership assumes any luabilties as the transferro the transferor has an increase in the basis ofhis or her partnership interest

$3.$ gain recognized by a contributing partner because of assumption of liabilites by the partnership increase the parnerships basis in the contribbuted property

$4.$ all of these are false