Due Limited Partnership was formed on February 1, 2019, with individuals Y and Z making the following contributions:

Y: Cash of $100,000

Z: Land with $100,000 fair market value and $80,000 basis

Y and Z share profits and losses equally. Due started business operations on February 1, 2019. The following current year's figures were prepared by Duo's controller, using the cash method of accounting. Y is a general partner and materially participates in business operations, and Z is a limited partner.

Gross Sales.................................................................................................................................................................................................. $700,000

Cost of goods sold ............................................................................................................................................................................... 400,000

Salaries to employees ..................................................................................................................................................................... 150,000

Payroll taxes for employees .............................................................................................................................................................. 10,000

Guaranteed payment to Y ............................................................................................................................................................... 51,000

Operating Expenses ..................................................................................................................................................................... 150,000

Charitable contributions ................................................................................................................................................................ 20,000

Accounts payable ............................................................................................................................................................................. 40,000

Nonrecourse debt .............................................................................................................................................................................. 100,000

Legal fees (paid January 15, 2019, to write the partnership agreement) ............................................................... 2,000

Calculate the following amounts (show your work).

a. Y's basis in the partnership at February 1, 2019

b. Z's basis in the partnership at February 1, 2019

c. The partnership's basis in the land at February 1, 2019

d. Organizational costs that can be deducted in 2019 (assume amortization over the shortest period possible)