Partner Petula is an active (i.e., "general") partner retiring from the service-oriented partnership. She receives $72,000 cash, none of which is stated to be for goodwill. a. How much of the payment is for "unstated goodwill"? ! b. How is the $72,000 allocated between a $736(a) income payment and a $736 (b) property payment? The $72,000 cash payment is allocated as follows: \$ 736(a) income payment: \$ $736 (b) property payment: \&