Two individuals, A and B, and Corporation C formed Partnership P ("P") on July 1, 2019. On that date A contributed $20,000 cash in exchange for a 20% profits and capital interest in P, B contributed property with a fair market value ("FMV") $30,000, adjusted basis ("AB") $11,000, and subject to a $10,000 recourse liability for a 20% profits and capital interest in P, and C contributed $50,000 cash and a capital asset FVM $10,000 and adjusted basis $14,000 for a 60% profits and capital interest in P. A and B are calendar year taxpayers, and C is a corporation with a June 30 fiscal year end. P lost $1,000 from operations each month from July 2019 through December 2020. P earned $2,000 from operations each month from January 1, 2021, for all of eternity P sold the capital asset (contributed by C) for $4,000 on January 24, 2020. P paid off the $10,000 liability contributed by B on May 1, 2020 P distributed $2,000 cash to A, $2,000 cash to B and $6,000 cash to C on August 1, 2020

i. What income, gain or loss, if any (from P) does B report:

a. On B's 2019 income tax return___________________

b. On B's 2020 income tax return __________________

c. On B's 2021 income tax return___________________

d. On B's 2022 income tax return ___________________

ii. What income, gain or loss, if any, does C report on C's 2020 income tax return? _____________