Immediately prior to its termination, the ABC Partnership owned the following assets: Inside Basis FMV Cash $ 92,000 $92,000 Equipment $240,000 $100,000 Accumulated Depreciation $100,000 Capital asset $ 64,000 $50,000 F is a 60% owner with an outside basis in his interest of $177,600. Calculate F's basis for each asset received in the distribution. 3