Romeo Jayden and Devin formed rjd General Partners as we KO partner's Romeo contribute fifty five thousand cash Jaden contribute twenty five thousand cash and property with adjusted base of 25000 and an FMV of 35,000 Devin contribute property with adjusted base of 38000 and a FMV of 55,000 the partnership had sixty thousand in ordinary income for the year what is Jaden's and tax cap