(4 points): (a) Assets Debbie, Eli, and Fred form an equal partnership (DEF). They contributed the following assets: Debbie contributes equipment (FMV = $3,000; basis = $3,000); goodwill (FMV = $5,000; basis $0); accounts receivable (FMV = $1,000, basis $0). Debbie has held the equipment for two years and generated the goodwill in her sole proprietorship business, which she has operated for 10 years. Eli contributes cash of $3,000; Whiteacte (FMV = $4,000; basis $10,000); and Greenacre (FMV $2,000; basis $500). Eli has held the properties for 3 years prior to contribution. Fred contributes cash of $7,000 and Blackacre (FMV = $2,000; basis = $1,000). Fred held Blackacre for 6 months prior to contribution. Construct an opening balance sheet for the DEF partnership. Book Tax Liabilities Book Tax Totals Capital