James and Nicki decide to form a new company to provide tax preparation services for the next tax season. They need capital to purchase two laptops, tax software, printer and six months of rent for a storefront. Nicki will contribute $10,000 cash but James does not have any cash available to contribute.

Provide two examples of how James and Nicki can structure their new company in this situation, so they can each own 50% of the company.