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Question - Partnership VOL makes a current distribution of $20,000 cash and land to Partner V who has a one-third interest in the capital and profits of VOL. V's basis in his partnership interest before the distribution is $50,000. The land has an adjusted basis of $25,000 and fair market value of $35,000. What is V's basis in the land after the distribution? Assume the distribution is
a. $25,000.
b. $30,000.
c. $35,000.
d. $50,000.
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