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1. Partner D has a 1/3 interest in the profits/losses of the DEF partnership. In 2019 , her share of the partnership's bottom line loss was $45,000, her share of the partnership long-term capital loss was $30,000 and her share of partnership short-term capital gain was equal to $15,000. At the start of the year her outside basis was $37,000. During the year she received a cash distribution in the amount of $16,000. a) What is the amount of the gain/loss she must recognize as a result of the cash distribution? b) How much of the ordinary loss, short-term capital gain and long-term capital loss should she report on her individual income tax return for the year 2019 ? 2. Assume the same facts set forth in question 1, above, and assume further that in 2020, D's share of the partnership's bottom line income was $54,500, her share of the partnership's short-term capital loss was $12,000 and her share of section 1231 loss was equal to $20,000. D also received a cash distribution in the amount of $12,500. a) What is the amount of the gain/loss she must recognize as a result of the cash distribution? b) How much of the ordinary income or loss, short-term capital loss, long-term capital loss and section 1231 loss should she report on her individual income tax return for the year 2020