Two partners formed Partnership AB on Jan 02, 2016. Each partner contributed $55,000 to the Partnership. A new Partner wants to join for $60,000 for 30 % ownership. ( 60,000 / .30= $200,000). Goodwill application. Here is my question: The $60,000 is in a form of a Hi Tech Patent with a FMV of $60,000. The Hi Tech Patent can determine if an e-mail is from a malicious site and stops the message cold! What do you think?