Which of the following statements about the transfer of a partnership interest is not true? a. The partnership taxable year generally does not close with respect to a partner who transfers a partnership interest at death; all amounts are allocated to the successor. b. The amount realized on the sale of a partnership interest is the sum of any money and the fair market value of any property received for the interest plus the selling partner's share of partnership liabilities under 752. c. The seller's adjusted basis for the partnership interest is increased by the seller's share of undistributed partnership income (or reduced by partnership loss) for the portion of the partnership's taxable year ending on the date of the sale. d. The selling partner will report (1) income/loss from the Schedule K-1 for the portion of the year in which the interest was owned, and (2) gain/loss on sale of the interest