1. Andy, Billy, Carmen, Dnna, and Enes form a partnership in which each received an equal interest in profit/loss and capital. Carmen contributes land with a basis of $1,000 and a fair market value of $2,000 and cash of $5,000. Andy, Billy, Donna and Enes each contribute cash of $5,000. The partnership later sells the land for $7,000. a. How much of the gain from the sale is allocated to Andy