Jamie's basis in her partnership interest is $52,000. In a proportionate distribution in liquidation of the partnership, Jamie receives $2,000 cash and two parcels of land with bases of $10,000 and $18,000, respectively, each to the partnership. The partnership holds both parcels of land for investment, and the parcels have fair market values of $20,000 each. If there is no gain or loss or if an amount is zero, enter "0". If the land had been held as inventory by the partnership, what effect, if any, would it have on your responses to parts (a) and (b)? Jamie would have allocated basis of $ and $ to the two parcels. Ti hp I Fours