Juanita contributes property with a fair market value of $30,000 and an adjusted basis of $16,000 to a partnership in exchange for an 10 percent partnership interest. If an amount is zero, enter "0". a. Calculate the amount of gain recognized by Juanita as a result of the transfer of the property to the partnership. b. Calculate Juanita's basis in his partnership interest immediately following the contribution to the partnership.