Benjаmin аnd Cаrоline fоrm Harrisоn Partnership. Each person receives an equal interest in the newly created partnership. Benjamin contributes $85,000 cash and land ($200,000 A/B; $450,000 FMV). Caroline contributes equipment ($80,000 A/B; $205,000 FMV) and a building ($140,000 A/B; $330,000 FMV). How much gain must the Harrison Partnership recognize on the transfer of these assets from Benjamin and Caroline?