Guy, Alma, and Kara form the Ivory Partnership. In exchange for a 30% capital interest, Guy transfers property (basis of$200,000; fair market value of $400,000) subject to a liability of $100,000. The liability is assumed by the partnership. Alma transfers property (basis of $350,000; fair market value of $300,000) for a 30% capital interest. Kara invests cash of $400,000 for the remaining 40% capital interest. Concerning these transactions, provide the following information: If an amount is zero, enter "0". a. Guy's recognized gain is $ b. Guy's basis in the partnership interest is c. Alma's recognized loss is d. Alma's basis in the partnership interest is e. Kara's basis in the partnership interest is s f. Ivory Partnership's basis in the property transferred by Guy is nd from Alma is