hello please see attached document I need help with thanks

Several years ago, Amy, Bob, and Carol formed a partnership that operates a marina in Florida. Carol is ready to retire. Describe the tax consequences for the partnership and the partners if they Sell the business and distribute part of the proceeds to each partner. Please note there are other papers like this I do not need the same paper as another student try and be original as possible and please provide references answer 2-3 paragraphs. Thanks for assisting