Debbie, Eli, and Fred form an equal partnership (DEF). They contributed the following assets: - Debbie contributes equipment (FMV =$3,000; basis =$3,000 ); goodwill (FMV = $5,000; basis =$0 ); accounts receivable (FMV =$1,000, basis =$0 ). Debbie has held the equipment for two years and generated the goodwill in her sole proprietorship business, which she has operated for 10 years. - Eli contributes cash of $3,000; Whiteacre (FMV =$4,000; basis =$10,000 ); and Greenacre (FMV =$2,000; basis =$500 ). Eli has held the properties for 3 years prior to contribution. - Fred contributes cash of $7,000 and Blackacre (FMV =$2,000; basis =$1,000 ). Fred held Blackacre for 6 months prior to contribution. (a) Construct an opening balance sheet for the DEF partnership. (b) What will be the partners' "outside bases" and holding period for their partnership interests