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. Assets: Cash Investments Basis $ 240,000 120,000 140,000 Fair Market Value $ 240,000 149,000 250,000 $ 639,000 Land Totals $ 500,000 Liabilities and capital: $ 240,000 130,000 130,000 $ 500,000 $ 639,000 $ 240,000 199,500 199,500 Nonrecourse liabilities Tatsuki* Robert* Totals *Assume that Tatsuki's basis and Robert's basis in their LLC interests equal their tax basis capital accounts plus their respective shares of nonrecourse liabilities. Note: Leave no answer blank. Enter zero if applicable.