In each of the following cases, a partnership distributes cash, inventory, and land to partner Karl in a proportionate l

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In each of the following cases, a partnership distributes
cash, inventory, and land to partner Karl in a
proportionate liquidating distribution.
Karl’s basis in the partnership interest before the distribution
is $15,000 Karl’s share of partnership liabilities before the
distribution is $5,000, and is no longer liable for any
partnership liabilities after the distribution.
(a) What is Karl's basis of inventory for
case (a)?
(b) What is Karl's basis of inventory for
case (b)?
(c) What is Karl's basis of inventory for
case (c)?
(d) What is Karl's basis of inventory for
case (d)?
(e) What is Karl's basis of inventory for
case (e)?