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: $\begin{array}{l}\begin{array}{lrr}&\text { Basis}&\text { FMV: }\\\text { Inventory } & {\$40,000} & \$ 60,000 \\\text { Land} & \mathbf{5 0 , 0 0 0} & \mathbf{30 , 0 0 0} \\\text { Total} & \$\mathbf{6 0 , 0 0 0} & \$90,000 \\\\\text { Brooke, capital} & {\$20,000} &\\\text { Penelope, capital} & \mathbf{20 , 0 0 0} &\\\text { Amanda, capital} & \underline{\mathbf{2 0 , 0 0 0}}& \\\text { Total} & \$\mathbf{6 0 , 0 0 0} &\\\end{array}\end{array}$ a. Identify the hot assets if Brooke decides to sell her interest in BPA.
b. Are these assets "hot" for purposes of distributions?