Jill and Donald contributed $15,000 each to WH, LLC. WH, LLC, purchased a building, paying cash of $-0- and signing a nonrecourse liability of $500,000. No principal payments have been made. Net income before depreciation was $10,000. Depreciation claimed was $50,000. Using special allocations, Jill deducted $25,000; Donald, $15,000. How much is Jill's basis? Show your calculations. How much is Donald's basis? Show your calculations.