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The ABCD partnership has four partners. Each partner’s adjusted basis in the par

ID: 2577628 • Letter: T

Question

The ABCD partnership has four partners. Each partner’s adjusted basis in the partnership interest owned by that partner was $40,000 on the first day of last year. The partnership reported net income for last year of $80,000 (there were no separately stated items to take into account). The partnership distributed pro rata to each partner $55,000 in cash plus identical parcels of land that each had a fair market value of $25,000 and a basis to the partnership of $10,000. What is each partner’s adjusted basis in the land distributed to the partner?

a. 0

b. $20,000

c. $15,000

d. $10,000

e.   $5,000

Explanation / Answer

Partner’s adjusted basis in the land distributed to the partner = 25000-10000 = 15000 Option C is correct