. The MNO partnership, an accrual basis taxpayer, owns the following assets: Tax Basis FMV Assets Cash 1,000 1,000 Accounts Receivable 5,000 5,000 Inventory 3,000 4,000 Depreciable Equipment 1,000 1,500 Capital Asset 3,000 5,500 Nonmarketable Security 2,000 2,000 Total Assets 15,000 19,000 The original cost of the depreciable equipment was $2,000. How much "hot assets" does MNO own for purposes of determining whether a disproportionate distribution occurred under sec. 751(b) (provide amount and also identify the hot assets and show computations)?