Cara Loren and Cammie formed LL and C in general partnership as equal Partners Tara contribute fifty five thousand cash Lorna contribute 25000 cash and property with adjusted base of 25,000 and a FMV of 35000 can we contribute property with adjusted base of 43000 and a FMV of 55000 the partnership made 90000 in ordinary income for the year and there was no cash or property distribution what is Tara's ending tax Capital account