Stan has an outside basis of $20,000 in the RST Partnership. His share of partnership debt is $6,000. Stan gets the following in a liquidating distribution: Basis FMV Cash $15,000 $15,000 Accounts receivable 0 20,000 Land 10,000 20,000 Total $25,000 $55,000 (a) Does Stan have a gain or loss? (b) What is the basis of the distributed assets and Stans outside basis?