Hester is depositing checks of $44.18, $259.98, and $5.27 into her checking account, and she wants to receive $175.00 cash back. what should she write on the line to the right of the green arrow on the deposit slip shown?

Barry owns a 50 percent interest in b& b interests, a partnership. his brother, benny, owns a 35 percent interest in that same partnership, and the remaining 15 percent is owned by an unrelated individual. during 2016, barry sells a rental property with a basis of $60,000 to b& b interests for $100,000. the partnership intends to hold the rental as inventory for resale. what is the amount and nature of barry’s gain or loss on this transaction?