Which of the following statements is false? Please select all false statements. There may be more than one. If a partner's interest is partially liquidated, the partnership year will close with respect to the selling partner. Upon liquidation of a partnership interest, the partner should increase their tax basis in the partnership interest by their share of partnership income or loss through the date of the sale/liquidation. Retroactive allocations or reallocations of partnership income or loss may be allowed among contemporaneous partners if they are not related to the contribution of new capital into the partnership. A partner's share of depreciation recapture is limited to the depreciation or amortization claimed by the partnership with respect to the property