Jack transfers equipment with FMV: $$500,000$; AB: $$100,000$ in exchange for $50\%$ of the $10,000$ shares of common stock of UTH.Jill transfers management services w$/$ FMV of $$100,000$ and equipment with FMV: $$300,000$; AB: $$150,000$; loan on the equipment of $$100,000$ that will be assumed by UTH; and cash of $$100,000$ in exchange for $50\%$ of the $10,000$ shares of common stock of UTH.