Pablo has a $63,000 basis in his partnership interest. on may 9 of the current tax year, the partnership distributes to him, in a proportionate current distribution, cash of $25,000, cash basis receivables with an inside basis of $0 and a fair market value of $16,000, and land with a basis and fair market value to the partnership of $80,000.
how much is pablo’s realized and recognized gain on the distribution?
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