The purpose of IRC section 751(b) disproportionate distribution rules is to: Group of answer choices Ensure that a partner receiving a distribution receives his or her proportionate share of hot assets. Ensure that all distributions receive sale or exchange treatment. Ensure that in a distribution that all partners bear their proportionate share of ordinary income relating to hot assets. Prevent partners who are receiving distributions from receiving hot assets. To force a partner who is receiving a distribution to take hot assets