Dennis, Suzy, and Katherine 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 FMV Basis Partnership Dennis's equipment $ 120,000 $ 20,000 459 Suzy's building $ 120,000 $ 80,000 454 Katherine's services 104 Required: a. What amount of gain, if any, do each of the partners recognize? 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? $