Garner is a 25 percent partner in classic general partnership. on february 3, garner's tax basis in classic was $10,000 when she received a nonliquidating distribution of $5,000 cash. classic had no unrealized receivables, appreciated inventory, or properties that had been contributed by its partners. classic reported the following for the same year:

On coral island in 2012, the labor force is 12,000, the unemployment rate is 10 percent, and the labor force participation rate is 60 percent. during 2013, 200 unemployed people found jobs and the working-age population increased by 1,000. the total number of people in the labor force did not change. the working-age population at the end of 2013 was the unemployment rate at the end of 2013 was round up to the second decimal. the labor force participation rate at the end of 2013 was round up to the second decimal.