The JIH Partnership liquidates. It distributes a proportionate liquidating distribution to each of its $3$ partners $($James$,$ Irene, and Harold$)$ as follows: a$.$ James receives cash of $$15,000$ in a liquidating distribution. James basis in the partnership was $$35,000.$ Can he recognize the loss?

b$.$ Irene receives cash of $$35,000.$ Her basis in the partnership was $$24,000.$ Does she recognize gain on the liquidating distribution? c$.$ Harold receives cash of $$10,000,$ accounts receivables $($A$/$B $$0$; FMV of $$10,000)$ and land $($A$/$B $$20,000$; FMV $$25,000).$ His basis in his partnership interest was $$15,000.$ Is the distribution taxable? What bases does he take in the accounts receivable and land?