The RSTU Partnership owns the following assets on December 30 of the current year: 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, Robin, and the other partners? 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 Robin gave up her interest in a particular property.) Robin's Robin's Beginning Interest Before Interest After Hypothetical Partnership Distribution Distribution Proportionate Actual Amount (1/4) (1/5) Distribution Difference Distribution Sec. 751 assets: Total Sec. 751 assets Non-Sec. 751 assets: Total non-Sec. 751 assets Data Table FMV Assets Cash Receivables Inventory Total Partnership's Basis 90,000 $ 0 98,000 188,000 $ 90,000 44,000 140,000 274,000 Print Done