Partner A dies on the first day of the current year and under a buy-sell agreement his executor sells his interest to D for $45,000. What result to As estate if:

(a) the partnership has made an Internal Revenue Code Section 754 election?

(b) the partnership has made no Section 754 election?

(c) the partnership has made no Section 754 election but the executor elects under Internal Revenue Code Section 732(d)?