Bruce Wayne and Dick Grayson each own 50% of Alfred Enterprises, Inc. They need additional capital, so Bruce agrees to transfer $100,000 worth of equipment to the corporation (basis none because of depreciation). Dick agrees to transfer 25% of his 50% to Bruce to make this happen. So, after Bruce transfers the equipment, he will own 75% and Dick will own 25%. Any problems with this in Section 351 and if so, how do you fix?