melanie and sonny form bird enterprises. sonny contributes cash of $100,000 and land worth $50,000. melanie contributes land and building worth $280,000 and performs services worth $20,000 associated with the formation of the entity. melanie receives a two-thirds ownership interest and sonny receives a one-third ownership interest. determine the tax consequences of the contributions to melanie, sonny, and bird if the business is: