Samantha owns a partnership interest in Sky Partnership. Immediately before she receives a proportionate operating distribution from Sky Partnership, the basis of her partnership interest is $40,000. The operating distribution consists of $25,000 in cash and land with a fair market value of $80,000. Sky Partnership's adjusted basis in the land immediately before the distribution is $50,000. a) (3 points) What is the amount of gain or loss recognized by Samantha on the operating distribution? b) (3 points) What is Samantha's remaining basis in her partnership interest? c) (3 points) What basis does Samantha take in the distributed assets?