One year ago Parker contributed accounts receivable with the basis of 0 dollars and a fair market value of 50,000 to a partnership for a 50% partnership interest Ron contributed this $1000 cash for his 50% partnership interest they accounts receivable is generated from services rendered by Margaret the partnership says the accounts receivable is for 50,000 in the current year how much end of what character is the recognized gain and to whom is the gain allocated?