Required information Harry and Sally formed the Evergreen partnership by contributing the following assets in exchange for a 50 percent capital and profits interest in the partnership: Fair Market Value Basis Harry: Cash Land $ 30,000 100,000 $130,000 $ 30,000 120,000 $ 150,000 Totals Sally: Equipment used in a business Totals 200,000 $200,000 150,000 $ 150,000 (Leave no answer blank. Enter zero if applicable.) What is Harry's $704(b) capital account balance immediately after formation