Wozniacki and others form Jewel LLC, with each receiving a one-fifth interest in the capital and profits of the LLC. Wozniacki receives the one-fifth interest as compensation for tax planning services rendered prior to the formation of the LLC. The other partners each contribute $182,300 cash. The value of a one-fifth capital interest in the LLC (for each of the parties) is $182,300. a. How much income does Wozniacki recognize as a result of this transaction, and what is its character? Wozniacki recognizes $fill in the blank 1 as . b. How much is Wozniacki's basis in the LLC interest? How will Jewel LLC treat this amount? and the partnership