(2:2-54 On March 1 of the current year, Alice, Bob, Carla, and Dick form Bear Corporation and transfer the following items: TransferorAsset Basis to Transferor FMV Common Shares Alice Land $12,000 $30,000 Building 33,000 70,000 400 Mortgage on the land and building 60,000 60,000 Bob Equipment 25,000 40,000 300 Caria Van 15,000 10,000 50 Dick Accounting services 0 10,000 100 Alice purchased the land and building several years ago for $12,000 and $50,000, respectively. Alice has claimed straight-line depreciation on the building. Bob also receives a Bear note for $10,000 due in three years. The note bears interest at the prevailing market rate. Bob purchased the equipment three years ago for $50,000. Carla also receives