Suzy owns a 25% capital and profits interst in the calendar-year SJDV Partnership. Her adjusted basis for her partnership interest on July 1 of the current year is $200,000. On that date, she receives a proportionate nonliquidating current distribution of the following assets: Partnership's Basis in Asset Cash $80,000 Inventory $130,000 Land $90,000 Asset's Fari Market Value Cash $80,000 Inventory $150,000 Land $105,000 a. Calculate Suzy's recognized gain or loss on the distributions, if any. b. Calculate Suzy's basis in the inventory received. c. Calculate Suzy's basis in the land received. The land is a capital asset. d. Calculate Suzy's basis for her partnership interest after the distribution