Adam, Brian, and Cynthia are equal partners in ABC partnership. In exchange for their one-third interests, Adam contributes $90,000; Brian contributes business property worth $90,000 with an adjusted basis of $60,0000; and Cynthia contributes a capital asset with a fair market value and adjusted basis of $90,000. a. How much gain is recognized by each of these partners on the contribution of property to ABC partnership? b. What is each partner's basis in his or her respective partnership interests? c. What is the partnership's basis in each of these assets