$3.$ Enzo, Bryce, and Kanye form Hoop It UP INC with the following contributions:

E brings $$50,000$

B brings $$50,000$

K brings Accounting Services

After the formation, each will have a $1/3$rd stake in the company. Yes, each will own roughly $33\mathrm{.}33\%$ of the stock! What amount of gain or income will they each record if the company is valued at $$180,000?$ Explain your answer.

Enzo?

Bryce?

Kanye?