Tim and Jackson decide to form their new accounting firm as an LLC. Each will receive an equal profits (loss) interest by contributing cash, property, or both. Tim contributes cash of $15,000 and a building he bought as a storefront for the firm. The building has an FMV of $45,000 and an adjusted basis of $35,000. Jackson contributed $60.000 of cash. What is the total inside basis of all the assets contributed to the LLC