Marjorie 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, Marjorie received a 5% limited partnership interest in the Eldorado Limited Partnership. Marjorie received this interest partially in payment for her services in selling partnership interests to others, but she also was required to contribute $5,000 in cash to the partnership. Similar limited partnership interests sold for $20,000 at approximately the same time that Marjorie received her interest. What are the tax consequences for Marjorie and the Eldorado Limited Partnership of Marjories receipt of the partnership interest?