Sue and Andrew form SA general partnership. Each person receives an equal interest in the newly created partnership. Sue contributes $20.000 of cash and land with an FMV of $65,000. Her basis in the land is $30,000. Andrew contributes equipment with an FMV of $22,000 and a building with an FMV of $43,000. His basis in the equipment is $18,000, and his basis in the building is $30,000. How much gain must the SA general partnership recognize on the transfer of these assets from Sue and Andrew? Multiple Choice 0 O $52.000 0 O $48.000 0 O 30 0 54000