Jamie's basis in her partnership interest is $52,000. In a proportionate distribution in iiquidation of the partnership. iemie receives 52 006 cash and two parcels of land with bases of $19 00!] and 513 one, respectively, each to the partnership. The partnership helds: hath parcels sf land for investment, and the parcels have fair market values of 520 use each. If there' IS no gain or loss or if an amount is zero, enter "it", If the land had been held as inventory by the partnership. What effect if any, weuIti it here on your responses to parts (a) and [h]? ' i . Jamie would have allocated heels 0f 5 and 5h ';_ = tn the two parceisJ