Federico is a 30 percent partner in the frm partnership when he sells his entire interest to maria for $98,000. at the time of the sale, federico's basis in frm is $74,000. frm does not have any debt. in addition, frm's assets include accounts receivable with zero tax basis and $21,000 fair market value at the date of the sale. the remaining assets of the partnership are capital and §1231 assets. federico will recognize ordinary income of $24,000 on the sale of his partnership interest. true or false?