Question 3: In each of the following cases, a partnership distributes cash, inventory, and land to partner Karl in a proportionate liguidating distribution. Karl's basis in the partnership interest before the distribution is $15,000 Karl's share of partnership liabilities before the distribution is $5,000, and is no longer liable for any partnership liabilities after the distribution. (a) What is Karl's basis of inventory for case (a)? (b) What is Karl's basis of inventory for case (b)? (c) What is Karl's basis of inventory for case (c)? (d) What is Karl's basis of inventory for case (d)? (e) What is Karl's basis of inventory for case (g)