ARE $($Alice$,$ Ralph & Ed$)$ is an equal partnership that has made a $754$ election. On January $1$ of this year, Alice$$s outside basis is $$2100$ and the partnership$$s balance sheet is as follows $($expanded to include fair market values $(000$s omitted$))$ SEE ATTACHED PHOTO:

NOTE: Blackacre, Whiteacre and Greenacre are all parcels of land.

On this date, the partnership makes the following alternative distributions in liquidation of Alice$$s interest in the partnership. Please determine the basis that Alice takes in each of the assets she receives, and the adjustments $($if any$)$ that the partnership must make to the each of its retained assets.

$($a$)$ Alice receives $$600$ cash, the accounts receivable and Blackacre.

$($b$)$ Alice receives $$600$ cash, $(1)/(2)$ the inventory, and Whiteacre.

$($c$)$ Alice receives $$300$ cash, the accounts receivables, and Greenacre

$($d$)$ Alice receives $$1800$ in cash and the receivables.

$($e$)$ What difference would it make in Problem #$1($c$),$ if there were no $754$ election in place at the time of the distribution?