4. Bevo transfers land with an adjusted basis of $1,000 and a fair market value of $11,000 to the ANM partnership, and receives an $11000 capital account and a 50% profits interest. Aggie transfers $11,000 in cash also receiving a $11,000 capital account and a 50% profits interest. Two years later ANM sells the land for $31,000. How much of the gain will be allocated to Bevo