Match the Following Statements with the Best Match from the Following

Match the following statements with the best match from the following choices. Choice M may be used more than once.
-Unstated goodwill

A) Includes the partner's share of partnership liabilities.
B) Could result from sale of a partnership interest for more than the partner's share of the inside basis of assets.
C) Liquidation payments from this type of partnership are always § 736b) payments.
D) Could arise if a distribution results in loss to the distributee partner.
E) May be a § 736a) payment.
F) May receive § 736a) payments.
G) Probably treated as a general partner for § 736 purposes
H) Conversion of an LLC to a C corporation
I) Liquidation payments from this type of partnership may include § 736a) payments.
J) A § 736b) payment.
K) Adjustment designed to bring inside and outside bases into balance.
L) Partnership asset basis is at least $250,000 > FMV.
M) No correct match is provided.