Lavinia is a 30% partner in a partnership, with a basis in her partnership interest of $25,000. The partnership is planning a large cash distribution to partners in the near future. Lavinia's share will be $35,000. Because it will bean excess cash distribution, Lavinia would have to recognize a $10,000 gain. Lavinia has requested that the partnership instead purchase, and then distribute to her, $35,000 of Starbucks stock, a widely traded stock. Shebelieves that she will then be able to treat it as a property distribution, assign a substituted basis of $25,000 to the stock, and defer paying tax on the gain until she sells the stock. Please comment on Lavinia's plan.