Mandy works for a large firm whose business is to find suitable real estate, establish a limited partnership to purchase the property and then sell the limited partnership interests. In the current year, Mandy received a 5% limited partnership interest in the Eldorado Limited Partership. Mandy received this interest partially in payment for her services in selling partnership interests to others, but she also was requiried to contribure $5,000 in cash to the partnership. Similar limited partnership interests sold for $20,000 at approximately the same time that Mandy received her interest. What are the tax consequrences for Mandy and the Eldorado Limited Partnership of Mandy's receipt of the partnership interest?