Aaron, Deanne, and Keon formed the Blue Bell General Partnership at the beginning of the current year. Aaron and Deanne each contributed $$110,000,$ and Keon transferred an acre of undeveloped land to the partnership. The land had a tax basis of $$70,000$ and was appraised at $$180,000.$ The land was also encumbered with a $$70,000$ nonrecourse mortgage for which no one was personally liable. All three partners agreed to split profits and losses equally. At the end of the first year, Blue Bell made a $$7,000$ principal payment on the mortgage. For the first year of operations, the partnership records disclosed the following information:

$\backslash$table$[[$Sales revenue,$$470,000$

Cost of goods sold,$$410,000$

Operating expenses,$$70,000$

Long term capital gains,$$2,400$

$1231$ gains,$$900$

Charitable contributions,$$300$

Municipal bond interest,$$300$

Salary paid as guaranteed payment to Deanne $($not included in expense$),$$$3,000.$

Please help me to find out Qualified Business income$($QBI$)$ for Keon, Aaron, Deanne and adjusted bases in their partnership interests at the end of the first year of operations $($for Keon, Aaron, Deanne$).$