E is considering buying B$\text{'}$s $30\%$ stake in P Partnership, which operates on an accrual accounting method, for a cash payment of $$45,000.$ Additionally, E will take on B$\text{'}$s share of the partnership's debt. E has sought advice from a tax professional to explore any tax strategies you can recommend related to the deal. The transaction's value is determined by the financial statements shown below: