Wozniacki and Wilcox form Jewel LLC, with each investor receiving a one-half interest in the capital and profits of the LLC. Wozniacki receives the one-half interest as compensation for tax planning services rendered prior to the formation of the LLC. Wilcox contributes $241,450 cash. The value of a one-half capital interest in the LLC (for each of the parties) is $241,450. a. Compute Wozniacki's realized and recognized gain from joining Jewel. Wozniacki recognizes $ as: b. Compute Wozniacki's basis in his interest in Jewel. His basis is $ c. How does Jewel treat the services that Wozniacki has rendered? The partnership