each partner and the basis of each asset received. In each case, assume the distribution hot assets are proportionate to the partners. a. Roxanne has a partnership basis of $23,000 and receives a distribution of $40,000 in cash. b. Barry has a partnership basis of $30,000 and receives $12,000 cash and a capital asset with a basis to the partnership of $23,000 and a fair market value of $16,000. c. Jason has a partnership basis of $20,000 and receives $7,000 cash, inventory with a basis to the partnership of $8,000, and two capital assets with a partnership basis of $6,000 each. The inventory has a fair market value of $9,000. Capital asset one has a fair market value of $8,000 and capital asset two has a fair market value of $2,000. d. Marie has a partnership basis of $25,000 and receives a distribution of $10,000 cash and an account receivable with a basis of $0 to the partnership (value is $3,000). e. Julie's basis in her partnership interest is $108,000. In a proportionate distribution in liquidation of the partnership, Julie receives $50,000 cash and two parcels of land (investment property) with bases of $20,000 each to the partnership. The fair market values of the parcels are $10,000 and $30,000. f. How would your answer to part e. change if the parcels of land were held by the partnership as inventory