Henrietta transfers cash of $169,600 and equipment with a fair market value of $50,880 (basis to her as a sole proprietor, $20,352) in exchange for a 40% profit and loss interest worth $220,480. If an amount is zero, enter "0".

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 $_______________.