Mira and Lemma are equal owners of a business entity. Each contributed $51,000 cash to the business. Then the entity acquired a $204,000. Ioan from a bank. This year operating profits totaled $61,200. Determine Lemma's basis in her interest at the end of the tax year assuming that the entity is a partnership, a C corporation, or a S corporation. a. If the entity is a partnership, Mira and Lemma each have a basis of $ at the end of the year. b. If the entity is a C corporation, Mira and Lemma each have a basis of $ at the end of the year. c. If the entity is an S corporation, Mira and Lemma each have a basis of $ at the end of the year