The VRX Partnership (A Calendar Year-End Entity) Has the Following

The VRX Partnership (a calendar year-end entity) has the following assets and no liabilities: $\begin{array}{l}\begin{array}{lrr}&\text { Basis} &\text { FMV} \\\hline\text { Cash } & \$ 27,000 & \$ 27,000 \\\text { Accounts receivable } & -0- & 18,000 \\\text { Inventory } & 103,500 & 121,500 \\\text { Equipment } & \mathbf{2 7 0 , 0 0 0} & \mathbf{3 3 7 , 5 0 0} \\\text { Stock investment } & \underline{67,500} & \underline{\mathbf{6 2 , 5 0 0}} \\\text { Totals } & \underline{\underline{\$ 468,000}} & \underline{\$ 566,500}\end{array}\end{array}$ 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?