Rom and Remus form the RR LLC. Rom contributes cash of $50,000, parcel of land A (basis = $10,000; fair market value = $35,000), parcel of Land 2 (basis = $4,000; fair market value = $25,000), and a building (basis = $8,000; fair market value = $60,000). Remus contributed $42,000 of cash. How much is the partnership's basis in the land parcels and building, and how much is Rom's basis in the partnership interest?