When High Horizon LLC was formed Maude contributed the following assets in exchange for a 25 percent capital and profits interest in the LLC Maude: Cash Land Totals Fair Market Basis Value $ 39,500 $ 39,500 109,500 400,250 $149,000 $439,750 *Nonrecourse debt secured by the land equals $171,000 James Harold, and Jenny each contributed $268,750 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