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Luna and Estella Clark formed Moon and Stars Ice Cream in 2017. Luna contributed $50,000 in cash and Estella contributed property with a FMV of

Luna and Estella Clark formed Moon and Stars Ice Cream in 2017. Luna contributed $50,000 in cash and Estella contributed property with a FMV of $50,000. Estella purchased the land a few years ago for $30,000. What is Estella's outside basis in the partnership?

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