The Oswego Lumber LLP is equally owned by two partners and shows the following balance sheet at the end of the current tax year.

	Basis		FMV
Cash	$1,200,000		$1,200,000
Unrealized receivables	$0		$1,800,000
Long-term securities	$2,500,000		$2,700,000
Land	$2,700,000		$6,500,000
	$6,400,000		$12,200,000
Blue, capital	$3,200,000		$6,100,000
Ben, capital	$3,200,000		$6,100,000
	$6,400,000		$12,200,000

Partner Blue is an active (i.e., "general") partner retiring from the service-oriented partnership. He receives $6,800,000 cash, none of which is stated to be for goodwill.

a. How much of the payment is for "unstated goodwill?" The distribution results in "unstated goodwill" of $._______

b. How is the $6,800,000 allocated between a 736(a) income payment and a 736(b) property payment?

The $6,800,000 cash payment is allocated as follows: 736(a) income payment: $ _____ 736(b) property payment: $____