Slate Quarry, a general partnership, had the following balance sheets at December 31:

		Basis		FMV
Cash		$30,000		$30,000
Inventory		20,000		30,000
Land		50,000		90,000
		$100,000		$150,000
Capital, Fred		$60,000		$90,000
Capital, Wilma		$20,000		$30,000
Capital, Barney		$20,000		$30,000
		$100,000		$150,000

Please compute the inside and outside basis