Tom contributed the following assets to Green corporation in a Section 351 transaction: A building with a basis of $500,000 and fair market value of $400,000. Land with a basis of $50,000 and a fair market value of $100,000. Equipment with a basis of $80,000 a fair market value of $30,000. What is Green's basis in the Equipment? O $46,667 O $33,333 $30,000 $80,000