The ABC Partnership is liquidating. A$$s beginning basis in her partnership interest is $$20,000.$ B$$s

beginning basis in her partnership interest is $$32,000.$ C$$s beginning basis in her partnership interest is

$$15,000.$ The partners are receiving the following:

Item FMV Adjusted Basis

A Cash $14,00014,000$

B Cash $28,00028,000$

Land $100,00064,000$

C Cash $44,00044,000$

Inventory $44,00040,000$

$($a$)$ With respect to A:

Basis in cash? $\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_$

Gain or loss, if any? $\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_$

$($b$)$ With respect to B:

Basis in land? $\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_$

Gain or loss, if any? $\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_$

$($c$)$ With respect to C:

Basis in inventory? $\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_$

Gain or loss, if any? $\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_$