Roberto has a basis of $6,000 in a partnership at the beginning of the year. He receives $7,000 in cash distributions, his distributive share of income is $3,500, and he receives a land distribution with a basis of $6,000 (FMV $12,000). Is Roberto required to recognize any gain? If so, how much is the gain? What is Robertos basis in the land? What is Robertos ending basis in his partnership interest?