Last year, Carla contributed investment land with an FMV of $24,000 and basis of $18,000 to the FSU Partnership. FSU made no distributions during last year, and Carla's basis in her partnership interest on December 31 of last year was $28,000. On January 1 of this year, the partnership distributed cash of $30,000 to Carla and distributed the land contributed by Carla to another partner, Devin. On the distribution date, the land had a $27,000FMV. Assume the FSU Partnership reported no profit or loss this year. a) How much gain (if any) must Carla recognize as a result of the distributions? b) What is her basis in the partnership after the distributions