How much gain must lee recognized on the transfer


Lee, Brad, and Rick form the LBR Partnership on January 1 of the current year. In return for a 25% interest, Lee transfers property (basis of $15,000, fair market value of $17,500) subject to a nonrecourse liability of $10,000. The liability is assumed by the partnership. Brad transfers property (basis of $16,000, fair market value of $7,500) for a 25% interest, and Rick transfers cash of $15,000 for the remaining 50% interest.

a. How much gain must Lee recognized on the transfer?

b. What is Lee's basis in his interest in the partnership?

c. How much loss may Brad recognize on the transfer?

d. what is Brad's basis in his interest in the partnership?

e.what is rick's basis in his interest in the partnership?

f. what basis does the LBR Partnership take in the property transferred by Lee?

g.what is the partnership's basis in the property transferred by Brad?

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Accounting Basics: How much gain must lee recognized on the transfer
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