Entet problem statement. Appropriate input type, and other instructions here Steve els his 20% partnership interest having a $20,000 basis to Nancy for $44.000 cash. At the line of the sale, the partnership has no lobiides and its esents are as follows: Asset FMV Cash $20.000 UR ronivables 80.000 Inventory 40,000 Land (capital asset) 100,000 Tax Basis) $20,000 0 20,000 90,000 The unrealized receivables and inventory are Sec. 751 amet. What gan ar los must Steve recognise on this we