Pablo has a $63,000 basis in his partnership interest. On May 9 of the current tax year, the partnership distributes to him, in a proportionate nonliquidating distribution, cash of $25,000, cash basis receivables with an inside basis of $0 and a fair market value of $16,000, and land with a basis and fair market value to the partnership of $80,000.

How much is Pablos realized and recognized gain on the distribution?

What is Pablos basis in the receivables, land, and partnership interest following the distribution?