How would your answers in Problem 48 change if partnership revenues were $100,000 instead of $150,000?

Data From Problem 48:

The KL Partnership is owned equally by Kayla and Lisa. Kayla’s basis is $20,000 at the beginning of the tax year. Lisa’s basis is $16,000 at the beginning of the year. KL reported the following income and expenses for the current tax year:

Sales revenue                                                              $150,000
Cost of sales                                                                   80,000
Distribution to Lisa                                                        15,000
Depreciation expense                                                     20,000
Utilities                                                                           14,000
Rent expense                                                                   18,000
Long-term capital gain                                                    6,000
Payment to Mercy Hospital for Kayla’s medical
    expenses                                                                     12,000