80. J&J, LLC was in its third year of operations when J&J decided to expand the number of members from two, A & B, with equal profits and capital interests to three members, A, B, and C. The third member, C, contribute her financial expertise to the LLC in exchange for a 1/3 capital interestin J&J. Given the balance sheet below reflecting the financial position of J&J on the date member C is admitted, what are the tx consequences to members A, B, and C, and to J&J when C receives her capital interest? If, instead, member C receives a 1/3 profit interest, what would be the tax consequences to members A, B, and C, and to