Ray contribute and that morale of $100.000 and a tax ton of $40,000 for a 13 interest in a partnership Susan contributes oath of 200.000 for a 20 interest in the partnership 2 years later the partnership cols the contributed tand 10 a third party for $400,000 What gain or loss will partnership locate to Ray and Susant on the sale of the land OA Ryw wocuted $160.000 Sunan is located $200,000 O Rayla alocated $120.000 Suban is located $240.000 OC. Ray is located $160,000Susis located 5180.000 OD Ray is located $100,000: Susansocuted 5200 000