Which of the following partnership allocations may lack substantial economic effect?

Question 7 options:

Allocating built in gain to the contributing partner for tax purposes upon the sale of the asset but allocating only taxable gain equal to book gain to the other partners

Allocating 60% of the book and taxable income to a partner who owns only 40% of the capital.

Allocating taxable income and book income that differ because of accounting methods equally to two 50% profits partners

Allocating 50% of the book income to two equal partners but allocating 20% of the taxable income to one partner and 80% of the taxable income to