Torah has a basis in her partnership Interest of $12,000. She receives a current distribution of 8,000 cash and equipment with a basis to the partnerhsip of 7,000 and FMV of 9,000. What is her basis for the equipment?

Gabi is a 50% partner in GV partners. Her tax basis in her partnership interest at December 31 was $28,000. On that date, she received a current distribution of property from the partnership with a tax basis to the partnership of $25,000 and a fair market value f $46,000. What is Gabi's tax absis in the distributed property?