Dewey, Huey, and Louie created the Sleepy Times partnership to sell pajamas. The Sleepy Times partnership has the following balance sheet: At his request, Dewey receives a distribution consisting of 1/4 of the unrealized receivables and 1/4 of the inventory, reducing his interest in the partnership from 1/3 to 1/5. You are going to calculate the tax effects of this distribution to Dewey and the partnership