For the year 2019, the BC partnership sustained a total ordinary loss of $84,000 and a total short-term capital loss of $66,000. The partnership also had a total long-term capital gain of $50,000. B's outside basis as of January 1, 2019, was $27,000 and B received a $21,000 cash distribution in 2019. C's outside basis as of January 1, 2019 was equal to $33,000 and C received a cash distribution of $60,000 in 2019.

a) What amount of the partnership's income, gain or loss (including any gain as a result of the distribution) will B include on her 2019 income tax return?

b) What is the amount and character of any suspended loss that B may carry to 2020?

c) What amount of the partnership's income, gain or loss (including any gain as a result of the distribution) will C include on her 2019 income tax return?