Nelson purchased the land for $25,000. Nelson and Raul form an equal partnership. land with a fair market value of $45,000 and Raul contributes $45,000 cash. The partnership agreement provides that all partnership items be shared equally. Five years later, the partnership sells the land for $35,000. During that year, the partnership also sells stock it held for five years. The partnership had purchased the stock for $50,000 and sold it for $75,000. For purposes of Sec. 704(c), the partnership elects to use the remedial method. Complete the following table to reflect the tax and book gain allocated to each partner after the sale.