The Balance Sheet of the equal MVR Partnership on August 31, 2021 is as follows: Cash - $300,000 (Adjusted Basis) $300,000 (Fair Market Value: Unrealized Receivables - 5-0- (Adjusted Basis): $60,000 (Fair Market Value> Capital Assets - 5210,000 (Adjusted Basis): $450,000 (Fair Market Value Total Assets - 5510,000 (Adjusted Basis) $816,000 (Fair Market Value). Notes Payable - $150,000 (Adjusted Basis): $150,000 (Falr Market Value Capital Accounts: Mercedes Capital $120,000 (Adjusted Basis): $220,000 (Fair Market Value: Velma Capital - $120,000 (Adjusted Basisk: $220,000 (Fair Market Value Rosetta Capital - 5120.000 (Adjusted Basis); $220,000 (Fair Market Value% Total Liabilities And Partners Capital - 5510,000 (Adjusted Basis); $810,000 (Fair Market Value). The Partnership makes a Liquidating Distribution to Mercedes of Cash of $50,000, Unrealized Receivables of $20,000 and Capital Assets worth (Fair Market Value) 5150,000. The remaining partners assume Mercedes' share of the Partnership liabilities, Mercedes' remaining basis in her Partnership Interest is Os -0- $ 70,000 $220,000 $120,000