The Lexington Partnership has a depreciable business asset (personal property) that it originally purchased for $126,600. The asset now has an adjusted basis of $75,960 and a market value of $151,920. The partnership has no other potential hot assets. Ambroz sells his 25% interest in the partnership.

a.How much is Lexington's depreciation recapture potential?

B. How much ordinary income does Ambroz recognize when he sells this partnership interest?