Amount Of Gain As A Result Of The Current Distribution 540525

Walter receives cash of $18000 and land with a fair market value of $75 000 adjusted basis of $50 000 in a current distribution. His basis in his partnerships is $16000

a) What is the amount of gain that Walter recognizes as a result of the current distribution?

b) what amount of gain must the partnership recognize as a result of the distribution?

c) what is walters basis in his partnership interest immediate after the distribution?