Show me the steps to solve partner a transfers investment land to the AB partnership in exchange for $50\%$ partnership interest. the land has a fair market value of $50$ and an adjusted basis of $35.$ also in exchange for $50\%$ interest, partner B transfers investment land to the AB partnership. B$\text{'}$s land has a FMV of $50$ and an adjusted basis of $60.$ wjat are the consequences of these transfers?