Zayde Is a 1/3 Partner in the ARZ Partnership with an Outside

question 51

Essay

Zayde is a 1/3 partner in the ARZ partnership with an outside basis of $156,000 on January 1. Zayde sells his partnership interest to Thomas on January 1^st for $180,000 cash. The ARZ Partnership has the following assets and no liabilities as of January 1: $$\begin{array}{l}\text { Liablities and capital: }\\\begin{array} { | c | r | } \hline \text { Liabilities } & \$ 120,000 \\\hline \text { Capital-Marty } & 92,000 \\\hline \text {-Barry } & 138,000 \\\hline \text { Total } & \$ 350,000 \\\hline\end{array}\end{array}$$ The equipment was purchased for $360,000 and the partnership has taken $90,000 of depreciation. The stock was purchased 3 years ago. What is the amount and character of Zayde's gain or loss on the sale of his partnership interest?

Understand the principles of the Dobzhansky-Muller model of speciation.

Comprehend the various species concepts and their applications.

Identify factors contributing to speciation and reproductive isolation.

Recognize how genetic and phenotypic diversity contribute to the differentiation of species.

---

Definitions:

Disadvantages

The negative or less favorable aspects of a situation, decision, or condition that may pose challenges or reduce effectiveness.

Positive Reinforcement

The process of encouraging or establishing a pattern of behavior by offering rewards for desired behaviors.

Desirable Behaviour

Refers to actions or responses that are encouraged, rewarded, or sought after in a given context, particularly because they achieve positive outcomes.

Managers

Individuals who are responsible for directing and overseeing the work of a group of people in an organization.