$!$

Required information

Kevan, Jerry, and Dave formed Albee LLC$.$ Jerry and Dave each contributed $$245,000$ in cash. Kevan contributed the following assets:

$\backslash$table$[[,$Basis,$\backslash$table$[[$Fair Market$],[$Value$]]],[\backslash$table$[[$Kevan:$],[$Cash$],[$Land$*]],$$$15,000,$$$15,000$