Henrietta transfers cash of $175,200 and equipment with a fair market value of $52,560 (basis to her as a sole proprietor, $21,024) in exchange for a 40% profit and loss interest worth $227,760 in a partnership. If an amount is zero, enter "0".

a. Henrietta has a realized gain of $ 31,536 and recognizes a gain of $ 0 .

b. Henrietta's basis in the partnership interest is $___________

c. The partnership's basis in the equipment is $ 21,024

.

Please explain how to get B.