Moe, Johnny. and Raymond form a partnership and contribute the following assets: FMV Basis Partnership % Moe's inventory Johnny's building Raymond's cash 81,600 16,000 $243,600 $139,20e s 46,ee0 46,000 33.3% 33.3% 33.3% Johnny's building has a mortgage of $104,400, which the partnership assumes. a. What amount of gain, if any, do each of the partners recognize? b. What is the basis for each partner in his partnership interest? c. What is the basis to the partnership in each asset? d. Would Johnny report any gain if the basis in the building were $73,600? (For all requirements, do not round your intermediate computations.) Complete this question by entering your answers in the tabs below