Anа cоntributed lаnd purchаsed fоur years agо and previously used in her sole proprietorship to Elm, a general partnership. The land had an adjusted basis of $50,000 to Ana and a fair value of $30,000. In exchange for her contribution, Ana received a 10 percent capital and profits interest in Elm. The partnership has only one liability: a $60,000 mortgage (nonrecourse debt) securing its warehouse. [question 2 of 2] What is Ana's holding period in her partnership interest, and what is Elm's holding period in the contributed land?