Partnership has 14 members.  The Partnership purchased the interest of one of the partners for $ 26,000.  The inside basis of the surviving partners was  adjusted by allocating the final inside basis of the departing partner plus the $25,000 to each of the partners.  How is the transferee section of form 8308 reported?  Is the seller shown as being the Partnership or is a form 8308 reported for each of the surviving partners?