Kevan, Jerry, and Dave formed Albee LLC$,$ with each member

receiving a one$-$third capital and profits interest. Jerry and Dave

each contributed $$245,000$ in cash. Kevan contributed the following

assets and his nonrecourse debt on the land contributed is

$$210,000$ :

What is Kevan's outside tax basis in his LLC interest?

What outside tax basis do Jerry and Dave have in their LLC

interests? Albee's tax basis in its assets?

How much gain or loss will Jerry, Dave, and Kevan recognize?