Tax Drill - Transactions Between Partners Tyshekia owns an 80% interest in the capital and profits of the Accordini Partnership. In the current year, Tyshekia sells property with an adjusted basis of $200,000 to the partnership for its fair market value of $160,000. Accordini Partnership later sells the property for $175,000. If an amount is zero, enter "0". From the sale of the property to the partnership, Tyshekia has a realized loss of $ of which $ 0 is recognized. From the subsequent sale of the property by the partnership, Accordini has a realized gain of $ of which $ 0 is recognized