Gail received a proportionate non$-$liquidating distribution from the GBN Partnership when her basis in the partnership interest was $$40,000.$ She received $$10,000$ cash, inventory with an A$/$B of $$15,000$ and a FMV of $$20,000$ and equipment with an A$/$B $$30,000$ and a FMV of $$25,000.$ a$.$ Does Gail recognize any gain on this distribution? Why or why not? b$.$ What basis does Gail take in the inventory and the equipment? c$.$ How would your answers to a and b change if the amount of cash received was $$60,000$ rather than $$10,000?$