Match the Following Statements with the Best Match from the Following

Match the following statements with the best match from the following choices. Choice K may be used more than once.
-Nonqualified distribution

A) Cash basis accounts receivable, for example.
B) Fair market value exceeds 120% of basis.
C) Inside basis of partnership property can be adjusted to reflect the purchase price paid.
D) Terminates the partner's interest in the partnership.
E) Ordinary income-producing items.
F) Cash, then inventory and unrealized receivables, and then other assets.
G) Does not eliminate the partner's interest in the partnership.
H) Changes the partner's or the partnership's ordinary income potential.
I) Any partnership assets other than cash, capital, or § 1231 assets.
J) Sometimes treated as an unrealized receivable.
K) No correct match provided.