On March 31,2020, the book and tax "balance sheet" of the ABC partnership was as follows: The FMV of the partnership's assets as of March 31, 2020 were as follows: Cash $160,000; Inventory, $120,000; Land \#1, $190,000 and Land \#2, $145,000. Assume A agrees to leave the partnership and is willing to accept $20,000 of Cash, nventory (FMV $40,000 and I/S Basis $29,000 ) and Land \#2 (FMV of $145,000 and /S Basis $93,000 ) in exchange for her entire interest in the partnership. a. What are the two (2) journal entries required to be made on the books of the partnership as a result of the liquidation of A's interest in the partnership? Make the journal entries. b. Is the distribution to A in liquidation of her interest proportionate or disproportionate? Explain your answer. c. Regardless of your answer to part (b), above, assume for the purpose of this part that the distribution to A is a proportionate distribution. What is the