Match the Following Independent Distribution Payments in Liquidation of a Partner's

Multiple Choice

Match the following independent distribution payments in liquidation of a partner's interest in an ongoing partnership with the statements below.
-Distribution of $60,000 cash for a partner's share of unrealized receivables when the partner is a general partner and most of the partnership's income is derived from services.

A) A payment for the partner's share of partnership income under § 736a) .
B) A payment for the partner's share of partnership property under § 736b) .
C) The payment includes both a § 736a) and a § 736b) element.