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Blair has a capital balance of $ 1 0 1 , 0 0 0 after adjusting assets to fair market value. Van Ness contributes $

Blair has a capital balance of $101,000 after adjusting assets to fair market value. Van Ness contributes $55,000 to receive a 30% interest in a new partnership with Blair.
Determine the amount and recipient of the partner bonus.
Amount of bonus $fill in the blank 1
Recipient of bonus

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