6. R and J form an LLC, which is treated as a partnership for income tax purposes. R transfers cash of $200 to the LLC in return for a 50% ownership interest. J transfers land with a tax basis of $140 and a fair market value of $200 in return for a 50% ownership interest in the LLC. Four years later the LLC sells the land that was contributed by J. The selling price was $230. How is the LLC's gain on the sale of the land allocated between R and J for income tax purposes (i.e., how much gain is allocated to R and how much gain is allocated to J)