gage 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 part- ners have an equal economic risk of loss. a. What is the amount of Bonnie's recognized gain or loss on the transfer? b. What is Bonnie's basis in her partnership interest? c. What is Carlos's basis in his partnership interest? d. What is the amount of Dale's recognized gain or loss on the transfer? e. What is Dale's basis in his partnership interest? f. What is the partnership's basis for each of the contributed properties?