Exercise 21-18 (Algorithmic) (LO. 3) Henrietta transfers cash of $94,000 and equipment with a fair market value of $28,200 (basis to her as a sole proprietor, $11,280) in exchange for a 40% profit and loss interest worth $122,200 in a partnership. If an amount is zero, enter "O". a. Henrietta has a realized gain of $ and recognizes a gain of $ b. Henrietta's basis in the partnership interest is $ C. The partnership's basis in the equipment is $