Pablo has a $89,000 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 $35,600, cash basis receivables with an inside basis or $0 and a fair market value of $22,250, and land with a basis and fair market value to the partnership of $115,700. If an amount is zero, enter " 0 ". 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 s b. What is Pablo's basis in the receivables, land, and partnership interest following the distribution? The receivables have a basis of 4 and the land has a basis of $ to Pablo. His basis in his partnership interest after the distribution is 5