The ABC, LLC partnership is owned by A(50%),B(25%) and C(25%). During the year ABC, LLC had the following activity: \begin{tabular}{|l|r|r|r|r|r|r|} \hline & & & & \\ \hline Description & Proceeds & Basis & Depreciation & & \\ \hline Land & 500,000 & 300,000 & 0 & & \\ \hline Building & 100,000 & 250,000 & 125,000 & & \\ \hline Equipment & 60,000 & 30,000 & 20,000 & & \\ \hline & & & & & \\ \hline \end{tabular} B has a 1231 gain from another source in the amount of $50,000. In the most previous year, B had an overall 1231 loss of $10,000. Rased on the data nrovided answer each of the following items Show vour calculations on scratch naner