Which of the following is eligible to be shareholders in an 8 Corporation? A Partnership. A Regular (C) Corporation. A Non-Resident Alien. An Unmarried (Single) Resident. QUESTION 2 The Balance Sheet of the equal Henry Partnership on August 31, 2023 is as follows: Cash (Adjusted Basis - $150,000; Fair Market Vahue \$150,000); Unrealized Receivables (Adjusted Basis - \$-0;; Fair Market Value - \$210,000); Capital Assets (Adjusted Basis - $420,000;; Fait Market Value - \$510,000) (Total Assets: (Adjusted Basis - \$570,000; Fair Market Vahe - \$870,000); Notes Payable (Adjusted Basis - $180,000;; Fair Market Value - \$180,000); Capital Accounts: John Capital (Adjusted Basis - $130,000; Fair Market Value - $230,000 ), Clarence Capital (Adjusted Basis - \$130,000; Fair Market Value - $230,000 ) James Capital (Adjusted Basis - $130,000; Fair Market Value - $230,000 ) (Total Liabilities And Equity (Capital) - (Adjusted Basis - \$570,000; Fair Market Value - \$870,000), john selis his interest in the Partnership to someone outside of the Partnership for Cash of $320,000 and the assumption of his share of the Partnership tiabilities. The amount of Capital Gain recognized by John for the sale of his Partnership Interest is: $120,000. $160,000. $70,000. $190,000