$2.$ The ABC cash method general partnership, which has made a s $754$ had the following balance sheet at the time D purchased C$\text{'}$s interest for $$60,000$ cash. None of the partnership's assets were contributed election, Liabilities and Partners' Capital A$.$B$.$ F$.$M$.$V$.30,000$ by a partner: Assets A$.$B$.$ F$.$M$.$V$.$ Liabilities: Capital: A $$30,00060,000$ B $30,00060,000$ C $30,00060,000$ Accounts Receivable $0$ $ $30,00030,00060,000$ Land $(1231$ asset$)30,00015,000$ Building $($S $1231$ as$-30,000105,000$ Inventory set; no deprecia$-$ tion recapture$)$ $$90,000$ $$210,000$ $$90,000$ $$210,000$ Basis figures represent each partner's outside basis including their share of liabilities $($a$)$ What is D$\text{'}$s personal inside basis in each of the assets? $($b$)$ What is D$\text{'}$s personal inside basis in the assets if he paid $$70,000($rather than $$60,000)$ for C$\text{'}$s interest? $($c$)$ Same as $($a$),$ above $($i$.$e$.,$ D buys C$\text{'}$s interest for $$60,000),$ except that C contributed the accounts receivable to the partnership at a time when the fair market value of the receivables was $$30,000$ and their basis was zero.