When is the $704($c$)$ contribution rule allocation to partners?A$.$ Allocated away, based on profit$-$sharing ratiosB. Allocated according to partners share of partnership profitsC. Allocated to the partner who contributed the built$-$in gain propertyD. Not allocated unless a partner case$-$shiftsE. Not allocatedQUESTION $23$What causes a partners outside basis to differ significantly from their capital account?A$.$ Equity investment sizeB. When a partner has no tax basisC. When the partners share of liabilities is significantD. NoneQUESTION $24$Guaranteed payments for services are treated by the recipient partner as:A$.$ Shareable share of partnership profitsB. Ordinary income subject to self$-$employment taxC. Investment incomeD. Nontaxable return of capitalE. None of these