The PORS Partnership owns the following assets on December 30 of the current year: B (Click the icon to view the assets.) (Click the icon to view more information.) Requirement What are the tax consequences of the distribution to the partnership, Paula, and the other partners? Paula's Start by completing a Sec. 751 nonliquidating distribution analysis. (If a box is not used in the table or the balance is "O", leave the box empty, do not enter a zero. Round to the nearest dollar. Use a minus sign or parentheses in the Difference column if Paula gave up her interest in a particular property.) Paula's Beginning Interest Before Interest After Hypothetical Partnership Distribution Distribution Proportionate Actual Amount (1/4) (1/5) Distribution Distribution Difference Sec. 751 assets: Total Sec. 751 assets Non-Sec. 751 assets: Total non-Sec. 751 assets - X Data Table FMV Assets Cash Receivables Inventory Partnership's Basis $ 20,000 $ 0 80,000 100,000 $ 20,000 40,000 100,000 160,000 Total Print Done