Connie recently provided legal services to the Winterhaven LLC and received a $5$ percent interest in the LLC as compensation. Winterhaven currently has $$28,000$ of accounts payable and no other liabilities. The current fair market value of Winterhaven's capital is $$270,000.$

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c$.$ If Connie receives a $5$ percent capital and profits interest, how much income must she report, and what is her tax basis in the LLC interest?