Two years ago, Michelle became a $30$ percent partner in the Santiago Partnership with a contribution of investment land with $$10,000$ basis and $$16,000$ FMV$.$ On Jan. $2$ of this year, Michelle has $$15,000$ basis in her partnership interest and none of her precontribution gain has been recognized. On Jan. $2$ Michelle receives an operating distribution of a tract of land $($not the contributed land$)$ with a $$12,000$ basis and an $$18,000$ FMV$.$

a$.$ What are the amount and character of Michelle's recognized gain $/$ loss on the distribution?

b$.$ What is Michelle's remaining basis in Santiago after the distribution?

c$.$ What is Santiago's basis in the land Michelle contributed after Michelle receives this distribution?

Provide relevant IRC codes to explain your answer.