Dewey and Louie Agree to Combine Their Sole Proprietorships into One

Dewey and Louie agree to combine their sole proprietorships into one business.They will be equal partners in the Dewlou Diner.Dewey will contribute a building worth $100,000 (adjusted basis of $80,000),and $10,000 in cash.Louie will contribute inventory worth $80,000 (adjusted basis of $85,000)and $30,000 cash.What is Dewlou's basis in the assets?
$\begin{array}{lr}\text { Building } & \text { Inventory } \\\text { a. } \$ 80,000 & \$ 85,000 \\\text { b. } \$ 80,000 & \$ 80,000 \\\text { c. } \$ 100,000 & \$ 85,000 \\\text { d. } \$ 100,000 & \$ 80,000\end{array}$