Required information Dave LaCroix recently received a 10 percent capital and prots interest in Cirque Capital LLC in exchange for consulting services he provided. If Cirque Capital had paid an outsider to provide the advice, it would have deducted the payment as compensation expense. Cirque Capital's balance sheet on the day Dave received his capital interest appears below: Fair Market Basis Value Assets: Cash $270,000 270,000 Investments 140,000 164,000 Land 150,000 320,000 Totals $550,000 754,000 Liabilities and capital: Nonrecourse Debt $240,000 240,000 Lance* 160,000 257,000 Robert* 160,000 257,000 Totals $560,000 $ 754,000 *Assume that Lance's basis and Robert's basis in their LLC interests equal their tax basis capital accounts plus their respective shares of nonrecourse debt. (Leave no answer blank. Enter zero if applicable.)