[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: Basis Fair Market Value Maude: Cash $ 29,750 $ 29,750 Land* 107,000 383,500 Totals $ 136,750 $ 413,250 *Nonrecourse debt secured by the land equals $167,500 James, Harold, and Jenny each contributed $245,750 in cash for a 25 percent profits and capital interest. (Leave no answer blank. Enter zero if applicable.) c. What tax basis do James, Harold, and Jenny have in their LLC interests?