Rufus is a one$-$quarter partner in the Adventure Partnership. On January $1$ of the current year, Adventure distributes $$13,000$ cash to Rufus in complete liquidation of his interest. Adventure has only capital assets and no liabilities at the date of the distribution. Rufus's basis in his partnership interest is $$18,500.$ a$.$ What are the amount and character of Rufus's recognized gain or loss? b$.$ What are the amount and character of Adventure's recognized gain or loss? c$.$ If Rufus's basis is $$10,000$ at the distribution date rather than $$18,500,$ what are the amount and character of Rufus's recognized gain or loss?