Which of the following transactions will not result in termination of a partnership for federal tax purposes? a) The partnership is incorporated. b) A 70% interest in partnership capital and profits is sold to a third party purchaser. c) Cash is distributed in liquidation of a 60% partner's interest in a five-partner partnership. d) A 40% interest in partnership capital and profits is sold to the other partner in a two-partner partnership. e) None of the above