Tom, Tina, Tatum, and Terry are equal owners (treated as general partners) in the 4-Ts LLC, a cash basis service entity. 4-Ts has unrealized receivables of $400,000 (basis of $0 ) and no other hot assets. A goodwill payment of $50,000 per partner is provided for in the LLC's operating agreement. If 4-Ts distributes cash of $300,000 to Tom in liquidation of his LLC interest, which of the following statements is correct? a. The $50,000 payment that relates to LLC goodwill cannot be deducted by the LLC. b. The $200,000736 (b) payment will be taxed to Tom as ordinary income. c. The partnership treats the $100,000 payment for Tom's share of unrealized receivables as part of Tom's 736(b) payment. d. The $150,000736 (a) payment will result in a capital gain to Tom