Match the Following Statements with the Best Match from the Choices

Match the following statements with the best match from the choices below. Note: Choice N may be used more than once.
-Technical termination

A) Includes the partner's share of partnership liabilities.
B) Could result from sale of a partnership interest for more than the partner's share of the inside basis of assets.
C) Liquidation payments from this type of partnership are always § 736(b) payments.
D) Could arise if a distribution results in loss to the distributee partner.
E) May be a § 736(a) payment.
F) May receive § 736(a) payments.
G) Probably treated as a general partner for § 736 purposes
H) Sale of more than 50% in less than 12 months.
I) Liquidation payments from this type of partnership may include § 736(a) payments.
J) A § 736(b) payment.
K) Adjustment designed to bring inside and outside bases into balance.
L) Partnership asset basis is at least $250,000 > FMV.
M) Would result if the partner contributes appreciated property to the partnership.
N) No correct match is provided.