Income tax: Equal PartnershipMark and Jodi formed an equal partnership on August 1 of the
current year. Mark contributed $25,000 cash and land with a basis of $5,000 and
a fair market value of $10,000. Jodi contributed equipment with a basis of
$23,000 and a value of $35,000. Jodi’s tax basis in her interest is $23,000;
Mark’s tax basis is $30,000.
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