2. Mark receives a proportionate current (nonliquidating) distribution. At the beginhmgpf the partnership year, the basis of his partnership interest is $100,000. During the year, he received a cash chstribution of $40,000 and a property distribution (basis of $30,000, fair market value of $25,000). In addition, Mark 5, share of partnership liabilities was reduced by $10,000 during the year. a.) How'much gain or loss does Mark recognize? b.) What is his basis in the property he received? 0.) What is his remaining basis in the partnership interest