claire and lucy decide to organize their business pinkco as a c corporation. Claire distribures inventory (fmv $28,000, basis, $21,000), equipment (FMV $51,000, basis 0) and cash ($41,000). Pinkco. Will also assume 20,000 of claires general business payables as part of the transaction. Lucy contributes land (FMV $50,000 bsis 60,000 and services worth $50,000. Each woman receives 1,000 shares in the exchange i.e. there will be 2000 total shares outstanding. What basis will Pinkco. take in the land contributed by Lucy? a. 60,000 b. some other amount c. 50,000