In each of the following cases, a partnership distributes cash, inventory, and land to partner Brad in a

proportionate non

$-$

liquidating distribution.

Brad's basis in the partnership interest before the distribution is $

$1$

$0$

$,$

$0$

$0$

$0$

The partnership has no liabilities.

$($

a

$)$

$$What is Brad's basis of inventory for case

$($

a

$)$

$?$

$($

b

$)$

$$What is Brad's basis of inventory for case

$($

b

$)$

$?$

$($

c

$)$

$$What is Brad's basis of inventory for case

$($

c

$)$

$?$

$($

d

$)$

$$What is Brad's basis of inventory for case

$($

d

$)$

$?$

$($

e

$)$

$$What is Brad's basis of inventory for case

$($

e

$)$

$?$