Pablo has a $158,600 basis in his partnership interest. On May 9 of the current tax year, the partnership distributes to him, in a proportionate current distribution, cash of $63,440, cash basis receivables with an inside basis of $0 and a fair market value of $39,650, and land with a basis and fair market value to the partnership of $206,180. If an amount is zero, enter "0". a. How much is Pablo's realized and n d recognized gain on the distribution? Pablo has a realized gain on the distribution of s and a recognized gain of s b. What is Pablo's basis in the receivables, land, and partnership interest following the distribution? The receivables have a basis of s and the land has a basis of s Pablo. His basis in his partnership interest after the distribution is s to