Research aid: Treas. Reg. $ 1.1366-2. Research Problem 4 problem 4. Crane is a partner in the Cardinal Partnership. A dispute arose the partnership regarding his share of current earnings. The partnership con- ds that the amount is $75,000, while Crane believes his share is $100.000. Cene ceased being a partner on November 1, 2015. As a result of the dispute, the nership distributed only $75,000 and placed the disputed $25,000 in escrow. However, Crane's Schedule K-1 from the partnership included the full $100,000. Crane believes that the K-1 should include only the $75,000 that is not in dispute. Is Crane correct? Explain. Use the tax resources of the Internet to address the following questions. Do not swick your search to the Web, but include a review of newsgroups and general ref- materials, practitioner sites and resources, primary sources of the tax law, chat and discussion groups, and other opportunes