tara and robert formed the tr partnership four years ago. because they decided the company needed some expertise in multimedia presentations, they offered katie a 1/3 interest in partnership capital if she would come to work for the partnership. she will also receive a 25% interest in future partnership profits. on july 1 of the current year, the unrestricted partnership capital interest (fair market value of $25,000) was transferred to katie. how should katie treat the receipt of the partnership interest in the current year?