Sam owns a one-third interest in the SLM General Partnership, which is an accounting firmThe partnership purchased all of its assets. The assets and partnerscapital accounts of the SLM Partnership as of the end of the year are as follows: Assets Capital Adjusted Basis FMV Adjusted Basis FMV Cash 300000 300000 Unrealized receivables 180000 Sam 100000 220000 Inventory 180000 L100000220000 GoodwillM 100000220000 Total 300000 660000 300000 660000 Q1 Sam wants to retire. If goldwill payments are not provided for in the partnership agreement what are the tax consequences to Sam if the partnership liquidates Sam's partnership interest for 220000 cash Total Recognized Income under 736a / 736 * (b)(2) Gain recognized under 751 Gain recognized under 731 Amount Realized 220000 Adjusted Basis 100000 Realized Income/Gain Recognized Income/Gain