Partners W, X, Y, and Z form the Ace partnership, contributing the following: Interest Basis FMV Liability W 40% Prop. 1 $40,000 $200,000 $160,000 40% Prop. 2 $120,000 $60,000 $20,000 Y 10% Prop. 3 $10,000 $70,000 $60,000 N 10% Prop. 4 $30,000 $20,000 $10,000 How much is each partner's basis in their partnership interest?