Pablo has a $$194,600$ basis in his partnership interest. On May $9$ of the current tax year, the partnership distributes to him, in a proportionate current distribution, cash of $$77,840,$ cash basis receivables with an inside basis of $$0$ and a fair market value of $$48,650,$ and land with a basis and fair market value to the partnership of $$252,980.$

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

a$.$ How much is Pablo's realized and recognized gain on the distribution?

Pablo has a realized gain on the distribution of $ and a recognized gain of $

b$.$ What is Pablo's basis in the receivables, land, and partnership interest following the distribution?

The receivables have a basis of $ and the land has a basis of $ to Pablo. His basis in his partnership interest after the distribution is $