Ethan, Harper, Cameron, and Daphne form White Lotus, Inc. with the following contributions. Whose contributions are considered in the calculation of control for purposes of Section 351? Shareholder Contribution Adjusted Basis FMV Debt assumed by Corporation Ethan Computer equipment 900 950 250 Harper Services 400 400 0 Cameron Cash 650 650 0 Daphne Furniture and fixtures 300 250 500 Multiple Choice Ethan and Daphne Ethan, Harper, Cameron, and Daphne Ethan, Daphne, and Harper Ethan, Daphne, and Cameron