PROBLEM The AB partnership has the following balance sheet: Partners' Capital A.B. F.M.V Assets A.B. F.M.V. Cash Accounts Receivable 0 Inventory Capital Asset $20,000 $20,000 A $35,000 60,000 20,000 B 35,000 60,000 20,00040,000 30,00040,000 $70,000 $120,000 $70,000 $120,000 A and B liquidate the partnership. A receives the accounts receivable and the capital asset, while B receives the cash and the inventory. Consider the tax consequences to A, B and the partnership on the liquidation