The Balance Sheet of the equal MVR Partnership on August 31, 2021 is as follows: Cash - $300,000 (Adjusted Basis); $300,000 (Fair Market Valuex Unrealized Receivables - $-0-(Adjusted Basis): 590,000 (Fair Market Value> Capital Assets - $240,000 (Adjusted Basis): $450,000 (Fair Market Value: Total Assets - $540,000 (Adjusted Basis): 5846,000 (Fair Market Value). Notes Payable - $180,000 (Adjusted Basis) $180,000 (Falr Market Value: Capital Accounts: Mercedes Capital $120,000 (Adjusted Basis): $220,000 (Fair Market Value). Velma Capital - $120,000 (Adjusted Basis) $220,000 (Fair Market Value Rosetta Capital - $120.000 (Adjusted Basis): $220,000 (Fair Market Value): Total Liabilities And Partners' Capital - $540,000 (Adjusted Basis); $840,000 (Fair Market Value). The Partnership makes a Liquidating Distribution to Mercedes of Cash of $40,000, Unrealized Receivables of $30,000 and Capital Assets worth (Fair Market Value) $150,000. The remaining partners assume Mercedes share of the Partnership abilities. Mercedes' remaining basis in her Partnership Interest is: OS $220,000 $120,000 $ 80.000