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Question - Partrnership XYZ has three equal partners and uses a calendar year end. For the current year XYZ has ordinary income of $180,000. On April 30 Z sells her one-third interest to W. Assuming the partnership does not close its books on April 30, what is Z's distributive share and on what day does this share flow to her?
a. $20,000 on April 30.
b. $20,000 on December 31.
c. $60,000 on April 30.
d. $60,000 on December 31.
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