Using the number on the table below determine the tax treatment to the partner who receives the distribution indicated, and then assuming the partnership has made a Section 754 election, determine the Section 734 adjustment, if any. If there is none write "None" or "N/A" In EACH case the basis of the partner's interest is $200,000 before the distribution. The distribution consists of cash, a capital asset, and inventory as shown. If a column is blank then that type of asset was not distributed. The column for "Liquidating" indicates whether the distribution liquidated the partner's interest or not. COMPLETE THIS TABLE