a In X1. Adam and Jason formed ABC, LLC, a car dealership in Kansas City In X2 Adam and Jason realized they needed an advertising expert to assist in their business. Thus, the two members offered Cory, a marketing expert, a 1/3 profit interest in their partnership for contributing his expert services. Cory agreed to this arrangement and received his profit interest in X2. If the value of the LLC's capital equals $180,000 when Cory receives his 1/3 profit interest, what amount of ordinary income does Cory recognize upon his admittance to the partnership? $60,000 O $180.0000 $90.000 O $0