Exercise 21-18 (LO. 3) Henrietta transfers cash of $75,000 and equipment with a fair market value of $25,000 (basis to her as a sole proprietor, $10,000) in exchange for a 40% profit and loss interest worth $100,000 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 $