a. 17. Bev contributes $10,000 cash and land worth $45,000 to ABC partnership solely in exchange for a 25% interest in ABC. Bev's basis in the land is $60,000. Bev's basis in her partnership interest and ABC's basis in the land are: $70,000 and $60,000, respectively. b. $55,000 and $60,000, respectively. $55,000 and $45,000, respectively. d. $70,000 and $45,000, respectively. None of the above. c. e