T. Ton5.r received a liquidau'ng disuibuon of $30,000 in cash and $20,000 in unrealized receivables from Tiger Enterprises, which also liquidated. At the nle of the distribution, the partnership had the following balance sheet: AB FEW Cash $50,000 $50,000 Accounts Receivable 0 50 000 Total $50,000 $100,000 Capital, Tony $25,000 $50,000 Capital, Sam $25,000 $50,000 Total $50,000 $100,000 Tony's basis in the partnership is $25,000. What are the tax consequences, if any of this distribution to Tony? [5 points)