Dave LaCroix recently received a 10 percent capital and profits interest in Cirque Capital LLC in exchange for consulting services he provided. If Cirque Capital had paid an outsider to provide the advice, it would have deducted the payment as compensation expense. Cirque Capital's balance sheet on the day Dave received his capital interest appears below: Basis Fair Market Value $ $ 270,000 140,000 150,000 $ 560,000 270,000 164,000 320,000 754,000 $ Assets: Cash Investments Land Totals Liabilities and capital: Nonrecourse Debt Lance* Robert* Totals $ $ 240,000 160,000 160,000 $ 560,000 240,000 257,000 257,000 754,000 $ *Assume that Lance's basis and Robert's basis in their LLC interests equal their tax basis capital accounts plus their respective shares of nonrecourse debt. (Leave no answer blank. Enter zero if applicable.) b. Compute each member's tax basis in his LLC interest immediately after Dave's receipt of his interest. Lance Robert Dave 75,400 Tax basis