Paragraph 4. Susan contributes the following to XYZ Partnership for a 25% interest: Cash $20,000 Building: 200,000 FMV o $160,000 Adjusted basis $180,000 Nonrecourse mortgage Prior to the contribution, XYZ has $60,000 of accounts payable (nonrecourse liability) and a $100,000 recourse bank loan listing the existing partners by name. a. What is Susan's outside basis in her partnership interest before debt relief? b. What is Susan's outside basis in her partnership interest? c. What is XYZ's basis in the building? d. What is Susan's inside basis in XYZ's new building