please explain to me with detail calculation. i need calculation please

91) Katrina is a one-third partner in the KYR Partnership (calendar year-end). Katrina decide she wants to exit the partnership and receives a proportionate distribution to liquidate her partnership interest on January 1. The partnership has no liabilities and holds the following a as of January 1: Basis $180,000 Cash Accounts receivable Stock investment Land Totals FMV $180,000 240,000 75,000 300,000 $555,000 120,000 45 360,000 Go $900,000 Katrina receives one-third of each of the partnership assets. She has a basis in her partnership interest of $110,000. What is the amount and character of any recognized gain or loss to Katr What is Katrina's basis in the distributed assets? 90) Katrina is a one-third partner in the KYR Partnership (calendar year-end). Katrina decides she wants to exit the partnership and receives a proportionate distribution to liquidate her partnership interest on January 1. The partnership has no liabilities and holds the following as as of January 1. Cash Accounts receivable Stock investment Land Totals FMV $180,000 240,000 Basis $180,000 -0- 75,000 300,000 $555,000 120,000 $857 360,000 6 DIA $900,000 Katrina receives one-third of each of the partnership assets. She has a basis in her partnership interest of $250,000. What is the amount and character of any recognized gain or loss to Katrin What is Katrina's basis in the distributed assets? 81) Marty is a 40 percent owner of MB Partnership. Marty has decided to sell his interest in the business to Emilio for $100,000 cash plus the assumption of his share of MB's liabilities. Assume Marty's inside and outside basis in MB are equal. MB shows the following balance shee as of the sale date: Assets: Cash Receivables Inventory Land held for investment Totals Basis $160,000 50,000 80,000 60,000 $350,000 FMV $160,000 50,000 170,000K 40,000 25 $420,000 Liabilities and capital: iabilities apital -Marty -Barry tals $120,000 92,000 138,000 $350,000 at is the amount and character of Marty's recognized gain or loss