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. Situation Cash Received Basis of Capital Asset Basis of Inventory Liquidating? A 20,000 50,000 None No Distributed 00 B 90,000 20,000 None Distributed Yes C 45,000 None 100,000 No Distributed D 60,000 None Distributed 100,000 Yes E -0- 180,000 30,000 No COMPLETE THIS TABLE Section 734 Adjustment, if Situation Partner Gain/ > Basis to Cash Basis to Property any A B C D E