A partner must attach Form 8275, Disclosure Statement, (or other statement) to his or her return when: Question 42Select one: a. The partner contributes property to a partnership and, within 60 days (before or after the contribution), the partnership transfers non-monetary assets to the partner b. The partner contributes property to a partnership and, within 2 years (before or after the contribution), the partnership transfers money or other consideration to the partner c. The partner contributes property to a partnership and, within 12 months (before or after the contribution), the partnership transfers money or other consideration to the partner d. The partner contributes property to a partnership and, within 2 years (before or after the contribution), the partnership transfers non-monetary assets to the partner