Problem 21-64 (c) (LO. 14) When Abe's outside basis in the Vacuna Partnership is $211,000, the partnership distributes to him $36,000 of cash, three accounts receivable (fair market value of $61,000, inside basis to the partnership of $0), and a parcel of land (fair market value of $484,000, inside basis to the partnership of $420,000). Abe remains a partner in the partnership, and the distribution is proportionate to the partners. If an amount is zero, enter "0". a. Does the partnership recognize a gain or loss as a result of this distribution? b. As a result of the distribution, Abe recognizes C. In what order are the assets distributed to Abe? Compute Abe's basis in the accounts receivable and land. Accounts receivable Land Abe's basis in the partnership after the current distribution is s