Formation of a Partnership and Treatment of Liabilities. Bonnie, Carlos, and Dale form the BCD Partnership as equal partners. Bonnie contributes land and a building having a $$50,000$ adjusted basis and a $$200,000$ FMV that is subject to a $$100,000$ mortgage assumed by the partnership. The land and the building originally cost $$200,000,$ with $$180,000$ allocated to the building and $$20,000$ allocated to the land. Bonnie had claimed $$150,000$ of straight$-$line depreciation on the building. Carlos contributes cash of $$100,000,$ and Dale contributes land $($a capital asset$)$ having a $$200,000$ adjusted basis and a $$100,000$ FMV$.$ All assets have been held for more than one year. Assume the partners have an equal economic risk of loss.

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a$.$ What is the amount of Bonnie$$s recognized gain or loss on the transfer?

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b$.$ What is Bonnie$$s basis in her partnership interest?

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c$.$ What is Carlos$$s basis in his partnership interest?

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d$.$ What is the amount of Dale$$s recognized gain or loss on the transfer?

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e$.$ What is Dale$$s basis in his partnership interest?

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What is the partnership$$s basis for each of the contributed properties?