Partner A is a $25\%$ partner, and has a basis in her partnership interest and capital account balance of $$200,000.$ She is distributed some land $($FMV $=$ $$100,000,$ basis $=$ $$60,000,$ book value $=$ $$60,000,$ liability attached $=$ $$40,000)$ by the partnership.$$ How much are her book capital account and basis afterward?$$

$5.$ Partner A is a $25\%$ partner, and has a basis in her partnership interest and capital account balance of $$200,000.$ She is distributed some land $($FMV $=$ $$100,000,$ basis $=$ $$60,000,$ book value $=$ $$60,000,$ liability attached $=$ $$40,000)$ by the partnership.$$ How much are her book capital account and basis afterward?$5.$ Partner A is a $25\%$ partner, and has a basis in her partnership interest and capital account balance of $$200,000.$ She is distributed some land $($FMV $=$ $$100,000,$ basis $=$ $$60,000,$ book value $=$ $$60,000,$ liability attached $=$ $$40,000)$ by the partnership.$$ How much are her book capital account and basis afterward?$$Partner A is a $25\%$ partner, and has a basis in her partnership interest and capital account balance of $$200,000.$ She is distributed some land $($FMV $=$ $$100,000,$ basis $=$ $$60,000,$ book value $=$ $$60,000,$ liability attached $=$ $$40,000)$ by the partnership.$$ How much are her book capital account and basis afterward?$$