The BCD Partnership plans to distribute cash of $20,000 to partner Brad at the end of the tax year. The partnership reported a loss for the year, and Brads share of the loss is $10,000. At the beginning of the tax year, Brads basis in his partnership interest, including his share of partnership liabilities, was $15,000. The partnership expects to report substantial income in future years. a. What ordering rules are used to calculate Brads ending basis in his partnership interest? b. How much gain or loss will Brad report for the tax year? c. Will the deduction for the $10,000 loss be suspended? Why or why not? d. Could any planning opportunities be used to minimize any negative tax rami-fications of the distribution? Explain.