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:
$\begin{array} { l r r r } & \text { Basis } & \text { FMV } \\\text { Cash } & \$ 27,000 & \$ 27,000 \\\text { Accourts receivable } & - 0 - & 18,000 \\\text { Inventory } & 103,500 & 121,500 \\\text { Equipment } & 270,000 & 337,500 \\\text { Stock irvestrnent } & \underline { 67,500} & \underline { 62,500} \\\text { Totals } & \underline { \$ 468,000 }& \underline { \$ 566,500}\end{array}$ The equipment was purchased for $360,000 and VRX has taken $90,000 of depreciation.The stock was purchased 7 years ago.What are VRX's hot assets for purposes of a sale of partnership interest?