$($Just help with A$)$Pablo has a $$180,200$ basis in his partnership interest. On May $9$ of the current tax peac, the partnership distributes to him, in a proportionate current distribution, cash of $$72,080,$ cash basis recelvables with an inside basis of $$0$ and a fair market value of $$45,050,$ and land with a basis and fair market value to the partnership of $$234,260.$

If an amount is zero, enter $"0".$

a$.$ How much is Pablo's realized and recognised gain on the dstribution?

Pablo has a reaLized gain on the distribution of $$\_\_\_\_\_$ and a recogniaed gain of $ $0$

b$.$ What is Pablo's basis in the recelvables, land, and partnership ieterest folpwing the diatribuen?

The receivables have a basis of $5$ v and the land has s hass of if $$ to Mablo. INs basis in Mis partnersh interest after the distribution is $5$