Required information [The following information applies to the questions displayed below] Sam and Devon agree to go into business together selling college-licensed clothing. According to the agreement, Sam will contribute inventory valued at $100,000 in return for 80 percent of the stock in the corporation. Sam's tax basis in the inventory is $60,000. Devon will receive 20 percent of the stock in return for providing accounting services to the corporation (these qualify as organizational expenditures). The accounting services are valued at $25,000. Note: Negative amounts should be indicated by a minus sign. Leave no answer blank. Enter zero if applicable. d. What is Devon's tax basis in the stock received in return for the contribution of services to the corporation