Roberto has a basis of $$6,150$ in a partnership at the beginning of the year. He receives $$7,200$ in cash distributions, his distributive share of income is $$3,600,$ and he receives a land distribution with a basis of $$6,150($FMV $$12,300).$

Required:

a$.$ Is Roberto required to recognize any gain? If so$,$ how much is the gain?

b$.$ What is Roberto's basis in the land?

c$.$ What is Roberto's ending basis in his partnership interest?

Note: Leave no cells blank. Enter $"0"$ wherever required.

$\backslash$table$[[,,$Amount$],[$a$.,,],[$b$.,$Basis in land,$],[$c$.,$Ending basis in partnership,$]]$