Henrietta transfers cash of $374,000 and equipment with a fair market value of $112,200 (basis to her as a sole proprietor, $44,880) in exchange for a 40% profit and loss interest worth $486,200 in a partnership. If an amount is zero, enter "0". a. How much are Henrietta's realized and recognized gains? Realized gain: $ Recognized gain: $ b. What is the amount of Henrietta's basis in her partnership interest? $ c. What is the partnership's basis in the contributed equipment