In many cases, the actual purchase price of a partnership interest may be more or less than the net fair market value of the selling partner's capital account. In that case, which of the following statements are true? PICK ALL THAT APPLY!!

A$.$ If the interest is sold at a premium, any excess of the purchase price that has not been allocated as a special basis adjustment to the buying partner's share of assets is allocated towards goodwill and other intangibles

B$.$ If the interest is sold at a premium, any excess of the purchase price is simply held in limbo as a basis item until the purchasing partner sells her partnership interest

C$.$ If the interest is sold at a discount, a reduction in the special basis adjustment is required; the basis adjustment to eliminate her share of unrealized appreciation on ordinary income property is made in full and the discount must be prorated among the capital assets.

D$.$ If the interest is sold at a discount, any discount of the purchase price is simply held in limbo as a basis item until the purchasing partner sells her partnership interest