[The following information applies to the questions displayed below.] When High Horizon LLC was formed, Maude contributed the following assets in exchange for a 25 percent capital and profits interest in the LLC: Fair Market Value Basis Maude: Cash Land* Totals $ 28,000 $ 28,000 128,500 385,500 $156,500 $413,500 *Nonrecourse debt secured by the land equals $175,500 James, Harold, and Jenny each contributed $238,000 in cash for a 25 percent profits and capital interest. (Leave no answer blank. Enter zero if applicable.) b. What is Maude's tax basis in her LLC interest? Tax basis