At the beginning of 2020, Adam and Eve decided to form a partnership, AE, LLP. Adam contributed $40,000 cash and property (FMV = $40,000, basis = $10,000) in exchange for a 50% profits and loss interest in the partnership. Eve contributed property (FMV = $70,000, basis = $60,000) and accounting services (FMV = $10,000). During 2020, AE, LLP reported $30,000 ordinary net income and $2,000 of qualified dividend income. At the end of the year, Adam and Eve received cash distributions from the partnership equal to $8,000 each. Calculate the following items and enter the numerical answer in the text box. Show support for your work on your scratch paper in order to earn credit. Adam's tax basis in his partnership interest on December 31, 2020 is Eve's tax basis in her partnership interest on December 31, 220 is The partnership's basis in the cash is ' and in the accounting services is ' in the property is