Nhia and Maya are each 50% owners (capital & profit/loss interest) of NM Partnership. Nhia contributed land (FMV = $100,000; AB = $10,000) to the partnership in exchange for her 50% interest, and Maya contributed $100,000 cash in exchange for her 50% partnership interest.

Assume that NM Partnership did not make any distribution to Nhia after they contributed the land.

Several years later, NM Partnership sold the land for $200,000. How much of the gain from the sale of the land is allocated to Nhia?

95000 is not right