The Whitewater LLP is equally owned by three partners and shows the following balance sheet at the end of the current tax year. Basis FMV Cash $94,500 $94,500 Unrealized receivables -0- 31,500 Land 31,500 126,000 $126,000 $252,000 Petula, capital $42,000 $84,000 Prudence, capital 42,000 84,000 Primrose, capital 42,000 4,000 $126,000 $252,000 Partner Petula is an active (i.e., "general") partner retiring from the service-oriented partnership. She receives $94,500 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 s 0 x . b. How is the $94,500 allocated between a 5 736(a) income payment and a 736(b) property payment? The $94,500 cash payment is allocated as follows: 5 736(a) income payment: $ 5 736(b) property payment: S