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Marco, Jaclyn, and Carrie formed Daxing Partnership $($a calendar$-$year$-$end entity$)$ by contributing cash $10$ years ago. Each partner owns an equal interest in the partnership and has an outside basis in their partnership interest of $$104,000.$ On January $1$ of the current year, Marco sells his partnership interest to Ryan for a cash payment of $$137,000.$ The partnership has the following assets and no liabilities as of the sale date:

$\backslash$table$[[,$Tax Basis,FMV$],[$Cash$,$$$18,000,$$$18,000$