Question: How would Barry's tax result differ if , instead, BDD distributed $ 9 0 , 0 0 0 of its cash in liquidation of Barry's

How would Barry's tax result differ if, instead, BDD distributed $90,000 of its cash in liquidation of Barry's interest (with the remaining partners assuming Barry's share of partnership debt)? Why is this result different from Barrys result when the interest is sold? The LLC's operating agreement does not address payment of goodwill to the partner.

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