Sue and andrew form sa general partnership. each person receives an equal interest in the newly created partnership. sue contributes $12,000 of cash and land with a fmv of $57,000. her basis in the land is $22,000. andrew contributes equipment with a fmv of $14,000 and a building with a fmv of $35,000. his basis in the equipment is $10,000, and his basis in the building is $22,000. how much gain must the sa general partnership recognize on the transfer of these assets from sue and andrew?

Kendra knight took part in a friendly game of touch football. she had played before and was familiar with football. michael jewett was on her team. in the course of play, michael bumped into kendra and knocked her to the ground. he stepped on her hand, causing injury to a little finger that later required its amputation. she sued michael for damages. he defended on the ground that she had assumed the risk. kendra claimed that assumption of risk could not be raised as a defense because the state legislature had adopted the standard of comparative negligence. what happens if contributory negligence applies? what happens if the defense of comparative negligence applies?