Wylie is a general partner in a service-providing partnership and receives cash of $204,900 in liquidation of his partnership interest, in which he has a basis of $153,675. The partnership owns no hot assets and continues in existence. After following all of the classification requirements of $736,$138,308 of this amount is classified as a property payment [$736(b)] and $66,592 is classified as a guaranteed payment [5 736(a)] (assume that this payment is for unstated partnership goodwill). As a result of the liquidation proceeds, how much will Wylle recognize as a capital gain or loss, and how much will be ordinary income? How much can the partnership likely deduct? Wylie recognizes a \& capital and he recognizes \$ as ordinary income. The partnership can likely deduct \$ which is a