Kenisha and Shawna form the equal KS LLC$,$ with a cash contribution of $$502,000$ from Kenisha and a property contribution $($adjusted basis of $$527,100,$ fair market value of $$502,000)$ from Shawna.

If an amount is zero, enter $"0".$

a$.$ How much gain or loss, if any, does Shawna realize on the transfer? Does Shawna recognize any gain or loss? If so$,$ how much?

Shawna has realized gain of $$\_\_\_\_\_\_,$ of which $$\_\_\_\_\_\_$ is recognized.

b$.$ What is Kenisha's tax basis in her LLC interest? $$\_\_\_\_\_$

The $704($b$)$ book basis? $$\_\_\_\_\_\_$

c$.$ What is Shawna's tax basis in her LLC interest? $$\_\_\_\_\_$

The $704($b$)$ book basis? $$\_\_\_\_\_\_$

d$.$ What tax basis does the LLC take in the property transferred by Shawna?

$$\_\_\_\_\_$