The Whitewater LLP is equally owned by three partners and has the following balance sheet at the end of the current tax year: Partner Petula is an active (i.e., "general") partner retiring from the service-oriented partnership. She receives $60,000 cash, none which is stated to be for goodwill. How much of the payment is for "unstated goodwill?" How is the $60,000 allocated between a 736 income payment and a 736 property payment