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Jane contributes land with an FMV of $100,000 and a basis of $80,000 to the Green Partnership in exchange for a 25% partnership interest. The partnership assumes the $40,000 mortgage on the land. Mary has a 25% share of partnership liabilities. The Green Partnership has $8,000 in liabilities immediately before Jane's contribution. What is Jane's basis in her partnership interest?
Serotonin
Serotonin is a neurotransmitter that plays a key role in regulating mood, appetite, sleep, memory, and other bodily functions.
Dopamine
A neurotransmitter involved in control of movement, emotion, motivation, and feelings of pleasure.
Leptin
A hormone produced by adipose (fat) cells that helps to regulate energy balance by inhibiting hunger, thereby reducing food intake and promoting weight loss.
Oxytocin
A hormone and neurotransmitter often referred to as the "love hormone," associated with social bonding, childbirth, and breastfeeding.
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