Miguel contributes land to a partnership with a basis of $12,000 and a FMV of $18,000. How much gain will Miguel recognize? $0 $6,000 $12,000 $18,000 Lacy contributes the following assets to a partnership for a 25% interest: The land and the van have a basis to the partnership of: Land $0; Van $0. Land $15,000; Van $10,000. Land $15,000; Van $15,000. Land $50,000; Van $15,000