Which of the following statements regarding the sale of a partnership interest is false? a. The seller's primary tax concern in a partnership interest sale is calculating the amount and character of gain or loss on the sale. b. The selling partner determines the gain or loss as the difference between the amount realized and her outside basis in the partnership. c. Hot assets change the character of a gain on the sale from ordinary income to capital gain. d. Any debt relief increases the amount the partner realizes from the sale.