please explain in details

The River Pines LLP is equally owned by three partners and shows the following balance sheet at the end of the current tax year. Basis FMV Cash Unrealized receivables Land $318,000 0 99,000 $318,000 192,000 207.000 $717,000 $239,000 $417,000 Albeira, capital Azana, capital Arthur, capital $139,000 139,000 239,000 239,000 139,000 5417,000 $717,000 Partner Azana is an active (ie, "general) partner retiring from the service-oriented partnership. She receives $290,000 cash, none of which is stated to be for goodwill. a. How much of the payment is for "unstated goodwill? The distribution results in unstated goodwill of 179,000 X b. How is the $290,000 allocated between a $ 736(a) income payment and a 5 736(b) property payment? The $290,000 cash payment is allocated as follows: 5 736(a) income payment: 158,000 x 5 736(b) property payment