Partnership DEF owns marketable securities with a value of $$300,000,$ and a basis of $$180,000$ which it has owned for many years. DEF does not have an I.R$.$C$.754$

election in effect. On January $1$ of the current year, D sells her one$-$third interest in DEF to G for $$100,000.$ On February $1$ of the current year, DEF sells all of its assets for

$$330,000$ and liquidates. DEF recognizes a gain of $$150,000.$

a$.$ Is the gain from the sale of the marketable securities short$-$term or long$-$term as to G$?$

b$.$ What is G$\text{'}$s basis for his partnership interest immediately before receiving the liquidating distribution?