Dennis, Suzy, and Katerine form a partnership. Dennis and Suzy give equipment and a building, respectively. Katherine agrees to perform all of the accounting and office work in exchange for a 10% interest. Dennis's equipment has a FMV of $100,000, a basis of $10,000 and his partnership percent is 45%. Suzy's Building has a FMV of $100,000, a basis of $45,000 and her partnership percent is 45%. Katherine's services had a FMV of -0- , a basis of -0-, and her partnership percent is 10%. a. Do any of the partners recognize any gain? If so how much and why? b. What is the basis for each partner in his or her partnership interest? c. What is the basis to the partnership of each asset