Melissa, Nicole, and Ben are equal partners in the Opto Partnership (a calendar-year-end entity) 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 tiolds the following assets as of January 1 : Melissa recelves one-third of each of the parthership assets. She has a basis in her partnership interest of $27,535. (Leave no answer blank. Enter zero if applicable.) c1. What are the amount and character of Melissa's recognized gain or loss if her outside basis is 512.170 rather than $27,535? c2. What is Melissa's basis in the distributed assets if her basis in Opto Partnership is 512.170 Compiete this question by entering your answers in the tabs beiow. What is Mellssa's bosis in the distributed assets if her basis in Opto Partnership is $12,170 rather than $27,535