Match the following statements with the best match from the following choices. Choice K may be used more than once.

a.	Cash basis accounts receivable, for example.
b.	Fair market value exceeds 120% of basis.
c.	Inside basis of partnership property can be adjusted to reflect the purchase price paid.
d.	Terminates the partners interest in the partnership.
e.	Ordinary income-producing items.
f.	Cash, then inventory and unrealized receivables, and then other assets.
g.	Does not eliminate the partners interest in the partnership.
h.	Changes the partners or the partnerships ordinary income potential.
i.	Any partnership assets other than cash, capital, or 1231 assets.
j.	Sometimes treated as an unrealized receivable.
k.	No correct match provided.

41. Nonqualified distribution___

42. Ordering rules___

43. Hot assets____

44. Substantially appreciated inventory____

45. Current distribution____

46. Potential depreciation recapture___

47. Inventory___

48. Unrealized receivable___

49. Disproportionate distribution

50. Liquidating distribution