Which of the following are true about unrealized receivables or unrealized payables $($receivables or payables of a cash basis taxpayer$)?$ PICK ALL THAT APPLY!!

Question $7$ options:

The partnership takes a $$0$ basis in unrealized receivables contributed by a partner

Unrealized payables contributed to a partnership are treated under the normal rules for contributed liabilities

Unrealized payables are not treated as contributed liabilities but the deduction on payment of contributed liabilities must be allocated to the contributing partner

Income from collection of contributed unrealized receivables must be allocated to the contributing partner

Income from collection of contributed unrealized receivables are allocated among partners according to their profits interest in the partnership.