2 Donna purchased Dennis's one-third interest of the DEF LLC (which is taxed as a partnership) for $125,000. In connection with Donna's purchase, the LLC made a $ 754 election. The DEF LLC uses the accrual method of accounting with respect to sales of inventory and the cash method with respect to the provision of services. When Donna purchased her one-third interest, the DEF LLC's asset bases and fair market value were as follows: Adjusted Adjusted Assets Basis F.M.V. Basis F.M.V. Cash $ 9,000 $ 9,000 D $ 75,000 $125,000 Accounts E $ 75,000 125,000 Receivable $ 6,000 $ 36,000 F $ 75,000 $125,000 $ 60,000 $120,000 $ 45,000 $ 30,000 $105.000 $180,000 $225,000 $375,000 $225,000 $375,000 for each of the LLC's assets with respect to Donna. The land and building are $ 1231 assets. Determine the $743(b) special basis Inventory Land Building