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A and B are equal partners in a personal services partnership. Each partner acquired her partnership interest for cash several years ago. None of the partnership's assets is Section 704(c) property. The partnership has the following balance sheet: Assets Liabilities and Partner's Capital Adjusted Basis Fair Market Value Cash $13,000.00 $13,000.00 Liabilities: $2,000.00 Capital Assets: Capital: Adjusted Basis* Fair Market Value Collectibles 1,000.00 3,000.00 A $10,000.00 15,000.00 Other 6,000.00 2,000.00 B 10,000.00 15,000.00 Subtotal 7,000.00 5,000.00 Receivables 14,000.00 0.00 $20,000.00 Total $32,000.00 $20,000.00 $32,000.00 *Base figures represent each partner's outside basis including their share of liabilities. Consider the tax consequences to B on her sale in each of the following alternative situations: a. B sells her interest for $15,000 cash. b. B sells her interest for $16,000 cash and under the partnership agreement all gain from the sale of the collectibles is allocated to B. Same as (a), above, except that the collectibles have a basis of $3,000 and a fair market value of $1,000, and the other capital asset has a basis of $4,000 and a fair market value of $4,000. C