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Torrie and Laura Form a Partnership in Which They Are

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Torrie and Laura form a partnership in which they are equal partners.Torrie contributes $100,000 cash.Laura contributes $40,000 cash and a painting worth $60,000.Laura purchased the painting three years ago for $45,000.In two years the partnership sells the painting for $80,000.
a.What is the partnership's basis in the painting?
b.When the painting is sold,how much gain is allocated to each partner?


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