For each fact pattern, indicate the partner gain or loss, partnership gain or loss, the partner$$s adjusted basis for the property distributed, and the partner$$s outside basis in the partnership after the distribution.

a$.$ Terrell receives $$27,000$ cash in a current proportionate distribution in the TKO Partnership. Terrell$$s outside basis for his partnership interest immediately before the distribution is $$16,000.$

b$.$ Jacob receives $$35,000$ cash and land with an inside basis to the partnership of $$32,000($FMV $$60,000)$ in a current proportionate distribution. Jacob$$s outside basis before the distribution is $$75,000.$

c$.$ Assume the same facts as in b except Jacob$$s outside basis before the distribution is $$55,000.$

d$.$ Darius receives $$67,000$ cash and inventory with a basis of $$18,000$ and a FMV of $$22,000$ in a current proportionate distribution. Darius$$s outside basis before the distribution is $$88,000.$