In each of the following independent situations, what is the taxability of each distribution and what is the partners basis in the partnership interest and any property received in distribution?

Partner A receives cash of $5,000 and machinery with an adjusted basis of $3,000 and FMV of $5,000 in a non-liquidating distribution. Partner As outside basis is $6,000.

Partner B receives inventory with an adjusted basis of $4,000 and land with an adjusted basis of $6,000 in a non-liquidating distribution. Partner Bs outside basis is $8,000.

If Partner B (above) had received equipment and land (instead of inventory), what issue would we have?

In a non-liquidating distribution, Partner C receives cash of $10,000, capital asset A with an adjusted basis of $5,000 and FMV of $6,000 and capital asset B with an adjusted basis of $7,000 and FMV of $9,000. Partner Cs outside basis is $30,000.

In a liquidating distribution, Partner D received cash of $10,000. Partner Ds basis in her partnership interest is $30,000.

In a liquidating distribution from a partnership, Partner E received cash of $10,000, inventory with an adjusted basis of $20,000, and equipment with an adjusted basis of $20,000. Partner Es outside basis is $75,000.