$1.$ General partners A$,$ B$,$ and C allow general partner D into their partnership. Each of the $4$ partners will own $25\%$ of the partnership. Partner D contributed land with NBV of $$100$K and FMV of $$200$K and is subject to a liability of $$80$K$.$

What is partner D$$s basis in the partnership?

What is the impact on the other partner$$s basis?

What is the taxable gain$/$loss reported?