Which of the following distributions would never result in gain recognition to the recipient partner?

Which of the following distributions would never result in gain recognition to the recipient partner? a. A distribution of a slightly appreciated marketable security.b. A distribution of cash that follows a contribution of appreciated property to the partnership.c. A distribution to a second partner of property contributed by the first partner two years ago.d. A distribution of property to a partner who, three years ago, contributed other property with a built-in gain.e. A proportionate distribution of inventory property.

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