The VRX Partnership (A Calendar Year-End Entity)has the Following Assets

The VRX Partnership (a calendar year-end entity)has the following assets and no liabilities:
$\begin{array}{llll} & \text { Basis } &\text { FMV } \\ \text { Cash } &\$27,000&\$27,000\\ \text {Accourts receivable } &-0-&18,000\\ \text {Inveritory } &103,500&121,500\\ \text { Equipment } &270,000&337,500\\ \text {Stock irvestrnent } &\underline{67,500}&\underline{62,500}\\\text {Totals}&\underline{\$468,000}&\underline{\$566,500}\end{array}$
The equipment was purchased for $360,000 and VRX has taken $90,000 of depreciation.The stock was purchased seven years ago.What are VRX's hot assets for purposes of a sale of partnership interest?