Karen spent a total of $120,000 to purchase a business, including $20,000 in legal fees for the preparation of the sales contract, and $100,000 paid to the seller. She received a building with a fair market value (FMV) of $80,000, land with an FMV of $10,000, and furniture and fixtures with an FMV of $10,000. What is Karen's basis in the building, land, and furniture