I am stuck on part D of this problem and have tried 175,000$ which is Liz and Johns combined basis but it was incorrect. Any suggestions would be appreciated

Problem 10-28 (LO. 3, 8, 9, 14) Liz and John formed the equal Partnership on January 1 of the current year Liz contributed $80,000 of cash and land with a tal market value of $90,000 and an adjusted basis of $75.000. John contributed equipment with a fair market value of $170,000 and an adjusted basis of $20,000. John had used the equipment in his sole proprietorship: If an amount is zero, enter "o". What 704) DOO willz and John take in their partnership interest 150,000