Melissa, Nicole, and Ben are equal partners in the Opto Partnership (calendar-year-end). Melissa decides she wants to exit the partnership and receives a proportionate distribution to liquidate her partnership interest on January 1. The partnership has no liabilities and holds the following assets as of January 1 Cash Accounts receivable Stock investment Land Totals Tax Basis FMV $19,710 $ 19,710 e 26,280 8,640 14,850 35,700 47.400 $64,050 $100,240 Melissa receives one-third of each of the partnership assets She has a basis in her partnership interest of $28,705 (Leave no answer blonk. Enter zero if applicable.) c1. What is the amount and character of Melissa's recognized gain or loss if her outside basis is $12,710 rather than $287052 c2. What are Melissa's basis in the distributed assets if her basis in Opto Partnership is $12.710 rather than $28705