Three years ago, Luke joined the LK Partnership by contributing land with a $6,000 basis and a $22,000 FMV. On January 15 of the current year, Luke has a basis in his partnership interest of $15,000, and none of his pre-contribution gain has been recognized. On January 15, Luke receives a current distribution of a property other than the contributed land with a $25,000 basis and a $35,000 FMV.

a.	Does Luke recognize any gain or loss on the distribution?
b.	What is Luke's basis in his partnership interest after the distribution?
c.	What is the partnership's basis in the land Luke contributed after Luke receives this distribution?