The cash distributed to Partner Z before the other partners is <em>$60,000.</em>
Data and Calculations:
Book value of assets = $320,000
Fair value of asset = $70,000
                                                      X              Y                Z             Total
Capital balances                $80,000   $180,000  $60,000    $320,000
Total assets available for distribution                                     $390,000
Assets assumed by Z                                          ($70,000)     ($70,000)
Balance                                                                                    $320,000
Distribution to partners  $80,000   $180,00   $60,000    $320,000
Cash distribution to partners depends on the cash realized from the assets.
Thus, the cash distributed to Partner Z before the other partners is<em> $60,000.</em>
Learn more about cash distributions to partners upon a partnership liquidation here: brainly.com/question/22693552