The AB Partnership purchases plastic components and assembles children's toys. The assembly operation requires a number of special machines that are housed in a building the partnership owns. The partnership has depreciated all its property under MACRS. The partnership sells the toys on account to a number of retail establishments and uses the accrual method of accounting. Identify any items you think might be classified as unrealized receivables.

a. Sec. 1250 depreciation recapture potential for the building the machinery is housed in.

b. Depreciation recapture potential under Sec. 1245 for the machinery used to produce the inventory.

c. Accounts receivable for the accounts the partnership is currently promised.

d. All of the above.