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.

a. How much is Pablo's realized and recognized gain on the distribution? Pablo has a realized gain on the distribution of ?

and a recognized gain of?

b. What is Pablo's basis in the receivables, land, and partnership interest following the distribution? The receivables have a basis of?

and the land has a basis of ? to Pablo

His basis in his partnership interest after the distribution is?