Question 14 (7 points) Match the following independent distribution payments in liquidation of a partner's interest in an ongoing partnership with the statements below. 1. A payment for the partner's share of partnership income under $ 736(a) Distribution of $100.000 cash to a managing member (general partner) in a cash basis service oriented LLC for the member's share of unrealized receivables and land Distribution of $10,000 cash to a limited partner for goodwill when goodwill is not provided for in the partnership agreement Distribution of $25,000 cash for a partner's share of substantially appreciated inventory. Distribution of $60,000 cash for a partner's share of unrealized receivables when the partner is a limited partner and most of the partnership's income is derived from services Distribution of $10,000 cash to a general partner for goodwill when goodwill is provided for in the partnership agreement, and the partnership derives most of its income from services Distribution of $60,000 cash for a partner's share of unrealized receivables when the partner is a general partner and most of the partnership's income is derived from services Distribution of $100.000 cash representing the partner's share of the value of partnership equipment that has potential depreciation recapture of $25,000 2. A payment for the partner's share of partnership property under $ 736(b). 3. The payment includes both a $ 736(a) and a 736(b) element