Mario is a 40% partner in the MPC Partnership. On January 1, MPC distributes $32,000 cash and land with a $32,000 fair value (inside basis $16,000). MPC has no liabilities at the date of the distribution. Mario’s basis in MPC is $40,000. What is the amount and character of Mario’s gain or loss from the liquidating distribution?

Bi would !

Answer grew cotton, eastern factory workers,; made machines and textiles;

Answer gross private domestic investment (gpdi);

1. deep involvement: disney customers alway comes back because in every disney theme park there's always a lot more to see. disney alway make sure that there is more thngs that people would notice and keep people being interested.  2. disney cast members randomly give children balloons and badges. they are also known for being extra considerate to their guests with disabilities and try their best to make all of their guest feel special. therefore customer service plays a very important role in business.  3. disney have been leaving emotional imprints on every person's live they come across. they have harnessed this emotions as a technique in marketing and has mastered that they can use nostalgia when they revive the old classics. tapping into memories could be a very good marketing strategy, and nostalgia-centric campaigns very effective for millenials or those who aren't.  4. in disney, it's all about the theme. the theme is what makes the magic work. disney's theming is immersive it's classy yet cheesy. their fantasyland casts don't wander through frontierland in the wrong themed costimes. even their actions autographs for characters are themed, it's a must that the actor learn the signature of their character. this way they are giving their audience more ways to get familiar with your persona and know its you the moment they read your content.