Mark and Windy are equal partners in WM Partnership. Mark's basis in the partnership at the beginning 2 Of year is 220,000. He received current distribution his pro rate share of partnership assets: Basis FMV Cash 150,000 150,000 Accounts receivable 0 100,000 Inventory 80,000 60,000 Equipment 50,000 50,000 Required (1) Any gain or loss to (1) Mark (2) WM (2) Basis to Mark for of each assets received (3) Basis to Mark at the end of year