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: $\begin{array}{l}\begin{array}{c}\\Inventory\\Land\\Total\\\end{array}\begin{array}{c}\text { Basis } \\\$ \mathbf{4 0 , 0 0 0} \\\underline{\mathbf{2 0 , 0 0 0}} \\\$ \mathbf{6 0 , 0 0 0} \\\hline\end{array}\begin{array}{c}{\text { FMV }}\\{\$ 60,000} \\\underline{\mathbf{3 0 , 0 0 0}} \\\hline \mathbf{9 0 , 0 0 0} \\\end{array}\end{array}$

Brooke, capital $\quad\quad\$20,000$
Penelope, capital $\quad\quad20,000$
Amanda, capital $\quad\quad\underline{20,000}$
Total $\quad\quad\quad\quad\quad\quad\$60,000$ a. Identify the hot assets if Brooke decides to sell her interest in BPA.
b. Are these assets "hot" for purposes of distributions?