One year after Robert and Jake form Flower Corp, Liam would like to join the company as an owner. Before Liam joins, Robert owns 75% of the stock with a FMV of $750,000 and Jake 25% with a FMV of $250,000. Liam is going to contribute land with a FMV of 100,000 to the corporation in return for a 10% share in the company. (Reducing Robert to 70% and Jake to 20%)

Explain How can Robert, Liam and Jake work together to ensure section 351 Treatment of Liams's property contribution?