Moe, Johnny, and Raymond form a partnership and contribute the following assets:

$\backslash$table$[[,$FMV$,$Basis,Partnership $\%],[\backslash$table$[[$Moe$\text{'}$s inventory$],[$Johnny$\text{'}$s buildin$]],$$$69,600,$$$14,500,33\mathrm{.}3\%$