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The RKO Partnership has the following balance sheets at December 31: Basis FMV C

ID: 2375406 • Letter: T

Question

The RKO Partnership has the following balance sheets at December 31:

                                            Basis                          FMV

Cash                                   $15,000                    $15,000   

Accounts Receivable              0                             36,000

Inventory                              22,000                       40,000

Land                                    140,000                      95,000

Totals                                $177,000                   $186,000    

Capital, R                            59,000                         62,000

Capital, K                            59,000                         62,000

Capital, O                            59,000                         62,000

Totals                               $177,000                     $186,000

On that date, O sells his interest in the partnership to unrelated buyer G for $62,000.

How much gain or loss will O recognize in connection with the sale to G?

What will be the character of O's gain or loss?    

Explanation / Answer

Gain recognized by o= 3000

the character of O's gain is value of his interest in firm....

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