Exercise 11-17 (Algorithmic) (LO. 6) The Whitewater LLP is equally owned by three partners and shows the following balance sheet at the end of the current tax year. Basis FMV Cash $63,000 Unrealized receivables 0 $63,000 - 21,000 84,000 $168,000 Land 21,000 $84,000 Petula, capital $28,000 28,000 Prudence, capital Primrose, capital $56,000 56,000 56,000 28,000 $84,000 $168,000 Partner Petula is an active (1.e., "general") partner retiring from the service-oriented partnership. She receives $63,000 cash, none of which is stated to be for goodwill. a. How much of the payment is for "unstated goodwill"? b. How is the $63,000 allocated between a $ 736(a) income payment and a $ 736(b) property payment? The $63,000 cash payment is allocated as follows: 736(a) income payment: $ 736(b) property payment