BPA Partnership Is an Equal Partnership in Which Each of the Partners

BPA Partnership is an equal partnership in which each of the partners has a basis in her partnership interest of $20,000.BPA reports the following balance sheet:
$\begin{array}{llll} \text { } & \text {Basis } & \text {FMV } \\ \text { Inventory } &\$40,000&\$60,000\\ \text {Land } &\underline{20,000}&\underline{30,000}\\ \text { Total } &\underline{\$60,000}&\underline{\$90,000}\\\end{array}$

$$\begin{array} { l r } \text { Brooke, capital } & \$ 20,000 \\\text { Penelope, capital } & 20,000 \\\text { Amanda, capital } & \underline{20,000} \\\text { Total } & \underline{\$ 60,000}\end{array}$$ a.Identify the hot assets if Brooke decides to sell her interest in BPA.
b.Are these assets "hot" for purposes of distributions?
c.If BPA distributes the land to Brooke in complete liquidation of her partnership interest, what tax issues should be considered?