Liz and John formed the equal D Partnership on January 1 of the current year. Liz contributed $80,000 of cash and land with a fair market value of $90,000 and an adjusted basis of $75,000. John contributed equipment with a fair market value of $170,000 and an adjusted basis of $20,000. John had used the equipment in his sole proprietorship. If an amount is zero, enter "0". H. What 704(b) book basis will Liz and John take in their partnership interests? $fill in the blank 89100af4foob036_1 DE