Kevan, Jerry, and Dave formed Albee LLC. Jerry and Dave each contributed $245,000 in cash. Kevan contributed the following assets:

	Basis			Fair Market
				Value
Kevan:
Cash	$	15,000		$	15,000
Land*		120,000			440,000
Totals	$	135,000		$	455,000

*Nonrecourse debt secured by the land equals $210,000

Each member received a 33.33 percent capital and profits interest in the LLC. (Leave no answer blank. Enter zero if applicable. Do not round intermediate calculations.)

g. If the lender holding the nonrecourse debt secured by Kevans land required Kevan to guarantee 33.33 percent of the debt and Jerry to guarantee the remaining 66.67 percent of the debt when Albee LLC was formed, what are the members tax bases in their LLC interests?